Pizzi, Simone; Venturelli, Andrea; Caputo, Fabio - In: Sustainability Accounting, Management and Policy Journal 12 (2020) 1, pp. 30-50
Purpose: The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool to adequate their non-financial reports to the legal...