Material sustainability information and reporting standards. Exploring the differences between GRI and SASB

S Pizzi, S Principale, E De Nuccio - Meditari Accountancy Research, 2023 - emerald.com
Purpose This paper aims to contribute to the emerging debate on materiality with novel and
original insights about the managerial and theoretical implications related to the adoption of …

[HTML][HTML] Biodiversity accountability in water utilities: A case study

A Venturelli, L Ligorio, E de Nuccio - Utilities Policy, 2023 - Elsevier
Caring for biodiversity is a significant challenge for companies worldwide. The role of water
utilities in this context is pivotal: as key actors in providing core services while balancing the …

[PDF][PDF] The Value-relevance of Voluntary Integrated Reporting: A Cross-country Analysis of Germany and the United Kingdom

LV Jablowski - 2021 - alexandria.unisg.ch
Dissertation Lea-Victoria Jablowski Page 1 The Value-Relevance of Voluntary Integrated
Reporting – A Cross-Country Analysis of Germany and the United Kingdom DISSERTATION of …