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Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies
Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907
Persistent link: https://www.econbiz.de/10013164431
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The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa; Schimperna, Federico; Paoloni, Paola; … - In: Journal of applied accounting research 23 (2022) 1, pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
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The impact of the EU Directive on non-financial information : novel features of the Italian case
Lombardi, Rosa; Cosentino, Antonietta; Sura, Alessandro; … - In: Meditari accountancy research 30 (2022) 6, pp. 1419-1448
Persistent link: https://www.econbiz.de/10013537626
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Material legitimacy : blending organisational and stakeholder concerns through non-financial information disclosures
Dumay, John; Frost, Geoff; Beck, Cornelia - In: Journal of accounting & organizational change 11 (2015) 1, pp. 2-23
Persistent link: https://www.econbiz.de/10011297592
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In pursuit of a "single source of truth" : from threatened legitimacy to integrated reporting
Beck, Cornelia; Dumay, John; Frost, Geoffrey - In: Journal of business ethics : JOBE 141 (2017) 1, pp. 191-205
Persistent link: https://www.econbiz.de/10011701035
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A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting
Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278
Persistent link: https://www.econbiz.de/10014325389
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Harmonising non-financial reporting regulation in Europe
La Torre, Matteo; Sabelfeld, Svetlana; Blomkvist, Marita; … - In: Meditari Accountancy Research 26 (2018) 4, pp. 598-621
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10014936971