Purpose: This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to...

Purpose: This study aims to explore the connection between sustainability and non-financial reporting (NFR) settled by the Directive 2014/95/EU, aiming to shed light on how institutional isomorphic pressures (mimetic, coercive and normative) are expressed in terms of sustainability issues...

Purpose: The purpose of this study is to explore the underlying assumption that macroeconomic factors (legal, cultural, social, financial and/or economic) might support or constrain countries’ decisions to timely and fully transpose the Directive 2014/95/EU (EUD) on non-financial information...

Our paper approaches “transparency” as a requirement for market discipline from a different perspective – the researchers one - presenting an overview image of the economic theories derived from these concepts, by analyzing and discussing positive arguments and negative reasons for...

Our paper approaches risk information disclosure concept from a different perspective – the researchers one - presenting an overview image of what has already been studied, analyzing and discussing the trends of research on this topic, which is important to all researchers interested on it....

Basing on the increasing importance of transparency in corporate governance mechanism, as a result of the latest corporate scandals and financial failures, which lead to the global crisis that spread all over the world the following research question arose: “Is there enough transparency in...

The purpose of our empirical study is to assess the relationship between ownership’ features and the level of disclosure in case of banking institutions listed on London Stock Exchange, basing on the general statement that disclosure and quality of corporate governance system are two closely...

The purpose of our paper is to analyze corporate governance codes, currently in force in the European Union member states, in terms of disclosure and transparency compliance with the Organization for Economic Co-operation and Development requirements and recommendations by reference to various...