For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted … – and broadened – towards reporting requirements on other, non-financial, aspects of a company's business as well. At the …

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …

is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of …Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting … -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in …

paper investigates the effectiveness of the EU Non-Financial Reporting Directive (2014/95/EU) with respect to the CSR … from 2013 till present, the most important regulations will be assessed in detail, namely the Non-Financial Reporting …