The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect investors and stakeholders through a more...

The CSR theme has taken on an increasingly central role within financial markets. In fact, the last decade has been characterized by a rapid development of "socially responsible" investment, conventionally known as SRI. In this sense, an increasing number of listed firms have reported their...

Purpose: According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK...