This study posits that technology actors and stakeholders hold different intentions for sustainability interests. This dissimilarity between sustainability intentions determines the strategic choice of materiality setting adopted when disclosing non-standardized (i.e. non-financial) data to the...

In the literature on sustainable investing, most studies assume normal market conditions. However, research is limited regarding the specific role of sustainable investing during stressed market conditions. In this paper, we contribute to the literature by investigating the role of ESG investing...

Credit institutions, according to the 2014/95/EU Directive (implemented in Italy with Legislative Decree No. 254/2016) are obliged to report non-financial and diversity information. Our article focuses on the diversity information to investigate whether the obligation to disclose diversity...