Since the first Earth Day in the 1970s, corporate environmental performance has increased dramatically, and cases of green-washing have increased sharply. The term green-wash refers to a variety of different misleading communications that aim to form overly positive beliefs among stakeholders...

Through the lens of legitimacy theory and starting from Habermas’s communication theory the paper aims to extend and contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by focusing on firms’ environmental reporting...

Purpose: This paper aims to expand the emerging literature on COVID-19 and the financial markets by searching for a relationship between the uncertainty of the first phase of the COVID-19 pandemic experienced through social media and the extreme volatility of the Italian stock market....

Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...