Assessing and comprehending the social impact of firms at global and local level is a
pressing concern for both researchers and policy-makers. To address this concern, our …

Despite the increasing attention that the circular economy (CE) has received at the
international level in recent years, the literature has paid limited attention to the importance …

Nowadays, in addition to financial reporting, non-financial reporting is also becoming more
and more important. Information about the undertaking and its future development may be …

This book provides a description of the state of the art on environmental disclosure,
illustrating the key theoretical issues, the regulatory frameworks, and the main standards …

Regulation of non-financial disclosure is a relatively new field of study. Thus far, scholars
have mainly focused on understanding voluntary reporting. However, the rise of mandatory …

Under modern conditions of the growing trend of sustainable development the issue of
disclosing relevant, high-quality and user-friendly reports of non-financial information about …

Aujourd'hui, le monde fait face à une crise sans précédent, notre planète est confrontée aux
conséquences du changement climatique. L'actualité et les experts nous le rappellent …