The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs)
struggle to develop the sustainability reports that are today important and required by …

Financial institutions operating in a stable financial system seem to be willing to support the
realization of the sustainable development goals (SDGs). This view assumes that financial …

Impact measurement (IM) is an important tool to understand how organizations generate
non-financial value, including social and environmental impact. However, if impact is to be …

Analysis of double materiality in early adopters. Are companies walking the talk? | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Materiality is the key principle that drives the selection of issues that companies must report
on. The European Union regulation on companies' non-financial disclosure coined a special …

Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …

Nonfinancial sustainability reporting, management legitimate authority and enterprise value |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose Integrated reporting enhances the meaningfulness of non-financial information, but
whether this enhancement is progressive or regressive from a sustainability perspective is …

The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent
fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD …

The last years have seen significant growth in the demands and use of Environmental,
Social, and Governance (ESG) data and ratings, which have relevant market implications …