This paper provides a structured literature review (SLR) on knowledge management (KM),
digital transformation (DT), and Industry 4.0, defining these new research streams' …

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 …

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

Purpose This paper investigates the literary corpus on the role of intellectual capital (IC) for
the sustainable and innovative development of organisations. It provides a quantitative …

Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce
convincing, human-like text has major implications for the future of corporate reporting …

A growing commitment from companies to implement circular economy (CE) strategies
demands the development of guidelines for consistent related external communication. The …

The purpose of this study is to examine the relationship between sustainability performance
(SP) and financial performance (FP), based on performance disclosures (reporting) of the …

Purpose This study aims to examine the association between corporate governance and
sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The …

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting
movement. Despite the proposed benefits to stakeholders and the number of contributes …