Non-financial Disclosure and Integrated Reporting : Theoretical Framework and Empirical Evidence

Part I: Corporate Non-financial Disclosure -- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy -- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk -- Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player -- Part II: Social and Environmental Sustainability -- A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Disclosure -- Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies -- Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case -- Part III: Intangibles and Intellectual Capital Disclosure -- Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information -- Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies -- The Influence of Ownership Structure on Intellectual Capital Disclosure Quality -- The Intellectual Capital Disclosure in the Management Report Before and After the European Directive 95/2014 in Italy -- The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Non-profit Companies: An Impact Accounting Perspective -- Part IV: Integrated Reporting -- Theories in Integrated Reporting and Non-financial Information Research -- Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Review -- Integrated Reporting in the Public Sector: How Is the Research Developing? -- The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision Consultation -- The Potential Contribution of XBRL -- Part V: Accountability & Auditing of Non-financial Information and Integrated Reporting -- Harmonisation or Standardisation of Non-financial Reporting in European Union: The Role of Regulation -- Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting -- Limited or Reasonable Assurance for NFI?: Effectiveness and Criticalities -- Assurance of Nonfinancial Information: A Comprehensive Literature Review -- National Differences in Non-financial Disclosure: A Cross-Country Analysis -- The Role and Expectations of Stakeholders in the New Non-financial Disclosure Regulations -- Directive 2014/95/EU: Insights into the Auditor’s Role -- Critical Considerations on the Association Between External Assurance of Non-financial Information and Materiality Disclosure Quality in an Integrated Report Context -- Part VI: The Role of CFOs and Controllers in the Non-financial Reporting -- The Role of CFO and Controller in the Non-financial Information Process: Preliminary Results from an Exploratory Study -- Non-financial Disclosure and Materiality: Exploring the Role of CFOs.