Girella, Laura; Zambon, Stefano; Rossi, Paola - In: Meditari Accountancy Research 30 (2021) 3, pp. 562-596
Purpose: The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular...