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...

Circular economy (CE) is a new trend in balanced development, directed at limiting consumption of resources and minimising waste production. In consideration of the European Commission’s (EC) postulates of the CE implementation, the article aims at verifying whether coal power plants in...