Issues

Special Issue: (Re)building trust: sustainability and non-financial reporting and the European Union regulation. Guest Editors: John Dumay, Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

Matteo La Torre; Svetlana Sabelfeld; Marita Blomkvist; John Dumay
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Exploring the term “non-financial information”: an academics’ view

Lara Tarquinio; Stefanía Carolina Posadas
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Directive 2014/95/EU: Accountants’ understanding and attitude towards mandatory non-financial disclosures in corporate reporting

Joanna Krasodomska; Jan Michalak; Katarzyna Świetla
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Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy

Federica Doni; Silvio Bianchi Martini; Antonio Corvino; Michela Mazzoni
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Corporate accountability and stakeholder connectivity. A case study

Eleonora Masiero; Daria Arkhipova; Maurizio Massaro; Carlo Bagnoli
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Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors

Reiner Quick; Petra Inwinkl
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In search of legitimacy: a semiotic analysis of business model disclosure practices

Patrizia Di Tullio; Diego Valentinetti; Christian Nielsen; Michele Antonio Rea
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Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?

Lucia Biondi; John Dumay; David Monciardini
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