... to environmental and social issues. For instance, the European Union (EU) recently issued the Corporate Sustainability Reporting Directive (CSRD) in December 2022 and implemented it starting in 2024 in member states. Non-financial disclosure is relevant for various stakeholders and could affect firm value...

...Simone Pizzi; Fabio Caputo Purpose This research seeks to contribute to the ongoing debate on the Corporate Sustainability Reporting Directive (CSRD) by providing novel insights non-European corporations’ reactions. Design/methodology/approach Utilizing a mixed approach, the analysis...

...Nicola Raimo; Vitiana L'Abate; Daniela Sica; Filippo Vitolla Purpose This study aims to examine, through the lens of legitimacy theory, the compliance of integrated reports – prepared according to the framework prior to the introduction of the Corporate Sustainability Reporting Directive (CSRD...

...Patrizia Di Tullio; Matteo La Torre; Michele Rea Purpose The corporate sustainability reporting directive (CSRD) and other mandatory sustainability disclosure requirements are reshaping sustainability reporting practices to enhance corporate transparency. However, like any other change...

..., the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance. Design...