reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity … by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed …

International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …

While prior literature has emphasized that stakeholders can influence a firm's decision to adopt environmental …' environmental practices similarly. We challenge this notion and suggest that stakeholders affect not only the decision to adopt … environmental practices but also managerial decisions about the design of these practices. We consider the case of firms' strategic …

to report about their responsible supply chain management, social performance and sustainable innovations to their …

engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality …

chapter explores the businesses’ usage of digital communication channels. It focuses on their utilization of social media for … marketing and promotion of products, corporate social responsibility (CSR) practices and stakeholder engagement with financial … and their social media accounts. The findings suggest that the Italian businesses are using various social media networks …