Issues

Special issue: Toward a new mandatory sustainability reporting landscape in Europe: Challenges and opportunities. Guest Editors: Giuseppe Nicolo', Joanna Krasodomska, Javier Andrades and Adriana Tudor

Guest editorial: Toward a new mandatory sustainability reporting landscape in Europe: challenges and opportunities

Giuseppe Nicolo'; Joanna Krasodomska; Javier Andrades; Adriana Tudor
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EFRAG and ISSB: tensions and opportunities for convergence in the quest for the standardisation of sustainability reporting standards

Jonida Carungu; Ruth Dimes; Matteo Molinari
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Shaping international sustainability standards: an analysis of lobbying effects on the IFRS S2

Eric Heyden
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Resisting sustainability reporting regulation in Europe: stakeholders’ barriers to the adoption of the corporate sustainability reporting directive

Rodolfo Damiano; Giuseppe Valenza
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Underlying logics of SMEs’ attitudes to sustainability reporting: evidence from a post-communist country

Nadia Albu; Cătălin Nicolae Albu; Maria Silvia Fota; Mirela Elena Nichita; Mirela Păunescu
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Sustainability reporting regulation: hypes, myths and reflections

Patrizia Di Tullio; Matteo La Torre; Michele Rea
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Double materiality concept in practice: impact in a construction company

Joanna Dyczkowska; Paweł Szalacha
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How are family businesses approaching the double materiality principle? A multiple case study

Francesca Bartolacci; Roberto Del Gobbo; Michela Soverchia
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Reporting for change: does the adoption of double materiality influence ESG risk management?

Silvia Panfilo; Francesco Scarpa; Nicolas Canestraro
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The alignment of the financial sector with European sustainability reporting standards: a study of the Italian context

Maria Fedele; Salvatore Principale; Vincenzo Formisano; Rosa Lombardi
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Italian listed SMEs and corporate sustainability reporting directive: an exploratory content analysis focused on climate change

Paola Paoloni; Giuseppe Modaffari; Palmira Piedepalumbo
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Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?

Nicola Raimo; Vitiana L'Abate; Daniela Sica; Filippo Vitolla
View articletitled, Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?
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US corporations and the corporate sustainability reporting directive. A textual analysis on 10-K filings

Simone Pizzi; Fabio Caputo
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The effect of ESG disclosure on firm value in the European context

Atif Mahmood; Asad Mehmood; Simone Terzani; Francesco De Luca; Hadrian Geri Djajadikerta
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