Background Recent years have seen the wide adoption of non-financial reports by firms.
The disclosure of non-financial information has come in response to pressures from …

This paper explores the evolving role of financial analysts in business optimization, focusing
on their increasing reliance on advanced data analytics to drive strategic decision-making. It …

Sustainability policies are needed to promote sustainability reporting and actions in
companies, including small-and-medium-enterprises (SMEs). The purpose of this study is to …

Abstract The UN Sustainable Development Goals (SDGs) are ambitious global targets
proposed by 2030 Agenda. The private sector should contribute to these goals, and the non …

Purpose This article investigates the quality of stakeholder engagement (SE) process
disclosure in the context of non-financial reporting (NFR) introduced by Directive …

For some years, energy companies (ECs) have been increasingly pressured to address a
broader set of social and environmental responsibilities that respond adequately to citizens' …

This paper presents a systematic literature review (SLR) exploring the relationship between
institutional investors and corporate social responsibility reporting (CSRR) within accounting …

To allocate capital to its most sustainable use, market participants need information on
companies' sustainability plans and initiatives. This information is disclosed in sustainability …

42nd European Accounting Association (EAA) Annual Congress in May 2019 in Paphos,
Cyprus, and was attended by one of the guest editors as a panelist. 1 The Call for Papers …

The increased managerial complexity that emerged in the last decades has also determined
the need to quantitatively and qualitatively improve companies' disclosures, especially in …