...Kristina Rudžionienė; Rasa Kanapickienė; Rūta Klimaitienė Purpose The purpose of this research is to identify and analyse the determinants influencing non-financial reporting among Lithuanian companies, focusing on both mandatory and voluntary disclosures. The research tasks include identifying...

... research on greenwashing in the business, management and accounting fields as well as upon the authors’ own experiences in the assurance of non-financial reports. Findings The relevant current literature was analysed to identify critical aspects of, challenges in and opportunities for detecting...

...Maria Testa Purpose This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps. Design/methodology/approach Using a structured literature review, this study identifies the state...

... and regulatory bodies to better support its full enactment. Originality/value This paper approaches the newsworthy topic of non-financial information disclosure settled by the EUD and marks an essential step towards harmonising non-financial reporting across Europe. It enriches the scientific literature...

...Lina Dagilienė; Rūta Nedzinskienė Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus...