A growing commitment from companies to implement circular economy (CE) strategies
demands the development of guidelines for consistent related external communication. The …

This paper investigates the literary corpus on the role of human resources in non-financial
reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the …

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

Recent work in natural language processing (NLP) has yielded appealing results from
scaling model parameters and training data; however, using only scale to improve …

Purpose The current study dealt with the ownership structure effect as a potential
determinant of the environmental, social and governance (ESG) performance disclosure in …

This study aims to develop and evaluate a model that seeks to measure the impact of
Accounting Information System Quality, Internal Control System Quality and Non-Financial …

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …

Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked
improvement in sustainability disclosure, especially for larger companies or groups. Starting …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

Purpose The study examines the association between board gender diversity and
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …