... reporting Sustainability strategy Corporate governance Stakeholder engagement Sustainability committees ESG disclosure Assurance determinants Non-Financial reporting Assurance demand Sustainability reporting has become a cornerstone of corporate transparency in the 21st century...

..., an Indigenous model of resilience that demonstrates how culturally grounded strategies can be integrated into crisis response to analyse the annual reports of 19 Māori non-profit organisations. They then examine He Tauira, a conceptual framework for non-financial reporting launched in late 2025, assessing its...

... Decoupling University Strategic plan Non-financial reporting The growing frequency of global challenges, such as natural disasters, climate change, humanitarian crises and health emergencies, has highlighted the urgent need for actions rooted in social and environmental responsibility across all...

... organizations State-owned enterprises Public-private partnerships Third sector organizations Social enterprises Non-financial reporting Sustainability reporting Integrated reporting SROI List of abbreviations CSR corporate social responsibility; ESG environmental, social...

...Sara Trucco; Maria Chiara Demartini; Kevin McMeeking; Valentina Beretta Purpose This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors...

... as studies have investigated the relationships between non-financial assurance and non-financial reporting (Dalla Via and Perego, 2020 ; Grassmann et al., 2022), and non-financial assurance may not always be a voluntary initiative given proposals requiring assurance of non-financial information...

...Mahlaximi Adhikari Parajuli; Mehul Chhatbar; Abeer Hassan Purpose This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student engagement, audit quality, Vice-Chancellor (VC) pay...

... an increasing interest to promote non-financial reporting (hereafter NFR) (Tiron Tudor et al., 2019; La Torre et al., 2018 ; Dienes et al., 2016). Thus, sustainability concerns have gradually become part of management decisions (Windolph et al., 2014) and an essential...

... of publications on IR to offer a complementary view on this dynamic interdisciplinary stream. Integrated reporting (IR) IIRC Corporate reporting Social network analysis Bibliometric review Non-financial reporting Despite the academic literature in the field of IR being as yet embryonic (Perego...

... to the original publication and authors. The full terms of this licence maybe seen at http://creativecommons.org/licences/by/4.0/legalcode Key performance indicators Non-financial reporting Directive 2014/95/EU Traditional financial statements include historical financial data relating...

...Matteo La Torre; Svetlana Sabelfeld; Marita Blomkvist; John Dumay Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine...

... for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted...