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Keywords: Non-financial reporting
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Journal Articles
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2026) 17 (2): 484–530.
Published: 24 October 2025
... Licensed re-use rights only The non-financial reporting has, in recent years, started to attract the attention of practitioners (from public companies to small and medium enterprises), policymakers at national and international levels (CSRD, ESRS, GHG, EU Taxonomy, GRI, etc.) and various...
Journal Articles
Non-financial reporting and corporate governance: a conceptual framework
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2024) 15 (5): 1067–1093.
Published: 03 April 2023
...Ruth Dimes; Matteo Molinari Purpose This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (6): 1334–1360.
Published: 25 July 2022
... enhance non-financial reporting (NFR) quality and volume to meet stakeholders’ information needs in the specific setting investigated. Design/methodology/approach This paper develops an analysis of available ABI documents from 2006 to 2013 to conduct a content analysis of the quality and volume...
Journal Articles
The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
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Sustainability Accounting, Management and Policy Journal (2021) 12 (1): 30–50.
Published: 01 May 2020
... in non-financial reporting regulation by applying the theoretical model proposed by Seidl et al. (2013) . The conceptual model these authors propose consists of an empirically grounded taxonomy that describes the different legitimacy tactics firms adopt to comply with the Code of Corporate...
