... crises that differ in moral severity, distinguishing between endogenous (preventable) and exogenous (systemic) disorders. Design/methodology/approach Adopting a longitudinal qualitative content analysis, the article investigates Carnival Corporation and plc's sustainability reporting (SR) after two...

... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence Sustainability committee Corporate governance Sustainable development goals disclosure Sustainability reporting Board of directors GRI The interplay between corporate governance...

...Paola Paoloni; Giuseppe Modaffari; Palmira Piedepalumbo Purpose Italian small and medium-sized enterprises (SMEs) are adapting their sustainability reporting systems in response to the requirements set out by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability...

...Francesca Bartolacci; Roberto Del Gobbo; Michela Soverchia Purpose Considering the new regulations on corporate sustainability reporting in Europe, the paper offers insights concerning the approach of family businesses to the double materiality principle. Specifically, the aim is to understand...

... Sustainability reporting Natural language processing IFRS S2 Increasing momentum in sustainability reporting is leading from a voluntary practice to mandatory sustainability reporting. This change has been led by the impact of international efforts, including the Task Force on Climate-related Financial...

...Maria Fedele; Salvatore Principale; Vincenzo Formisano; Rosa Lombardi Purpose This study examines Italian banks’ alignment with the European Sustainability Reporting Standards (ESRS) established by EFRAG under the new Corporate Sustainability Reporting Directive (CSRD). Given banks’ potential...

...Silvia Panfilo; Francesco Scarpa; Nicolas Canestraro Purpose Drawing on the theoretical distinction between substantive and symbolic sustainability reporting, this study examines whether the adoption of double materiality in sustainability reporting influences ESG risk management. Design...

...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...

...Nadia Albu; Cătălin Nicolae Albu; Maria Silvia Fota; Mirela Elena Nichita; Mirela Păunescu Purpose We aim to investigate the underlying logics of small and medium-sized enterprises’ (SMEs’) attitudes toward sustainability reporting (SR) in a post-communist country, namely Romania. Design...

... in DM assessments was also observed. Practical implications This study provides practical insights for practitioners involved in the DM assessment process in sustainability reporting. Originality/value One of the novelties of this study is that it presents an authentic implementation of the DM...

... of transparency, we explore which reporting medium is most frequently chosen for the disclosure of negative ESG contributions, the nature and information content of the disclosed incidents and how voluntary adherence to sustainability reporting standards and independent assurances affect the reporting. Design...