Non-financial reporting research and practice: Lessons from the last decade
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …
decade, interweaving with several other fields of study, including business ethics, financial …
The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting
V Minutiello, P Tettamanzi - Corporate Social Responsibility …, 2022 - Wiley Online Library
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 …
considered a relevant research topic because high‐quality disclosure is associated with a …
Smart hospitality: from smart cities and smart tourism towards agile business ecosystems in networked destinations
Purpose Building on recent smart hospitality systematic reviews and extensive literature
analyses, this paper aims to explore recent developments, themes and issues within smart …
analyses, this paper aims to explore recent developments, themes and issues within smart …
Extending the benefits of ESG disclosure: The effect on the cost of debt financing
N Raimo, A Caragnano, M Zito… - Corporate Social …, 2021 - Wiley Online Library
In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …
received increasing pressure from stakeholders to adopt sustainable behavior and provide …
Board characteristics and integrated reporting quality: An agency theory perspective
Integrated reporting is the latest novelty in the corporate reporting field. It is a tool capable of
better representing the capacity of companies to create value over time. In recent years …
better representing the capacity of companies to create value over time. In recent years …
Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
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 …
reporting frameworks capable of incorporating information of different nature. Integrated …
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension
Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …
European Commission to encourage large companies to disclose their contribution to …
How pressure from stakeholders affects integrated reporting quality
Integrated reporting (IR) is considered an innovative and effective reporting tool that
includes financial and nonfinancial information. Recently, there has been a heightened …
includes financial and nonfinancial information. Recently, there has been a heightened …
Online information on digitalisation processes and its impact on firm value
In the past decade, digitalisation has gained the attention of both professionals and
academics. Investors are increasingly taking into account information on firm digitalisation in …
academics. Investors are increasingly taking into account information on firm digitalisation in …
The impact on the cost of equity capital in the effects of integrated reporting quality
Integrated reporting is a new reporting tool that includes financial and nonfinancial
information, which represents a natural evolution of the corporate reporting movement …
information, which represents a natural evolution of the corporate reporting movement …