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 …

In recent years, attention to the circular economy (CE) has grown considerably and it is now
recognised as a model capable of overtaking the current linear economy of unsustainable …

The present study's main objective is to assess the impact of non-financial sustainability
reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic …

This paper examines how CEO power and CSR-linked compensation influences
environmental performance. We investigate the role of CEO managerial power (proxied by …

Purpose The purpose of this study is to explore the negative consequences of human
resource analytics applications using the privacy calculus approach. Design/methodology …

Despite the growing literature on corporate social responsibility (CSR), little is known about
how the board of directors' competence can affect the CSR‐financial performance …

Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

In addressing the challenges of climate change (CC), companies face the difficult task of
reconciling long‐term environmental goals and short‐term financial interests. In this paper …