The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is
considered a relevant research topic because high‐quality disclosure is associated with a …

Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …

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

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

Environmental, social, and governance (ESG) pillars help determine the business
organizations' sustainable business practices. Considering the same, this research …

Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …

This study aims to investigate the effect of good corporate governance (GCG) on corporate
sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier …

Purpose Recent regulatory changes in Europe have promoted non-financial reporting
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …