In line with developments at the global level, the attention of financial regulators on ESG factors, particularly on environmental and climate-related risks, has significantly increased over recent years. In this context, disclosure of relevant climate-related information plays a key role, for...

Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

1. The Going-Concern in Accounting Research -- 2. The Corporate Sustainability Reporting and Disclosure -- 3. The Going-Concern in the Non-financial information -- 4. Primary Conclusions Towards Concepts and Challenges to Come.