...Paolo Pietro Biancone; Silvana Secinaro; Valerio Brescia; Ginevra Degregori Purpose This study explores advancements in non-financial reporting (NFR) within the Italian banking sector over the past five years, assessing the influence of regulatory frameworks such as the European Taxonomy...

...Cornelie Crous; Enrico Battisti; Erasmia Leonidou Purpose The purpose of this paper is to examine the different aspects of non-financial reporting that may influence company financial performance. In particular, the authors present an integrated framework of these features that have a direct...