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 …

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 …

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

The production and consumption of products are held responsible for most environmental
challenges and climatic changes, which adversely affect human lives and compromise the …

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 …

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 …

For decades, research has debated whether a firm's corporate social responsibility (CSR)
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …

In recent years, the airport industry is facing the effects of the growing pressure towards
sustainability. In fact, airports have often been accused of having strong environmental and …

The crisis connected to the spread of the COVID-19 pandemic represents an epochal event
destined to generate strong economic and social consequences. The impact of the …

Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …