Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for...

This paper investigates how firms with high environmental performance have reacted to the feverish stock market movements caused by the COVID-19 uncertainty. Our analysis focuses on a sample of 3,869 non-financial listed companies from 21 advanced economies. We find that high environmentally...

Purpose: The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards...

Purpose This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an “abstract construct” and to overcome the “silos” thinking of managing, communicating and reporting....