The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International...

This article contributes to the literature studying the capital markets and corporate governance effects of Integrated Reporting (IR). In particular, building on voluntary disclosure and information processing theories, it hypothesizes and empirically finds that IR adoption is correlated with an...

This study aims to analyze the issue of Stakeholder Engagement (SE) in mandatory non-financial reporting (NFR) in Italy, also as element supporting the quality of non-financial disclosure. In particular, following previous research that demonstrated critical aspects with regard to this issue in...

Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in sustainability reporting -- Chapter 5:...