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Institutional determinants of IR disclosure quality

Fasan, Marco; Marcon, Carlo; Mio, Chiara - In: Integrated reporting : a new accounting disclosure, (pp. 181-203). 2016

Persistent link: https://www.econbiz.de/10011528844

Fostering stakeholder engagement : the role of materiality disclosure in integrated reporting

Fasan, Marco; Mio, Chiara - In: Business strategy and the environment 26 (2017) 3, pp. 288-305

Persistent link: https://www.econbiz.de/10011698796

The Determinants of Materiality Disclosure in Integrated Corporate Disclosure

Mio, Chiara; Fasan, Marco - 2014

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...

Persistent link: https://www.econbiz.de/10014145233

Are required SEC proxy disclosures about the board's role in risk oversight substantive?

Beasley, Mark S.; Branson, Bruce; Pagach, Don; Panfilo, … - In: Journal of accounting and public policy 40 (2021) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012495641

Climate change risk disclosure in Europe : the role of cultural-cognitive, regulative, and normative factors

Panfilo, Silvia; Krasodomska, Joanna - In: Accounting in Europe 19 (2022) 1, pp. 226-253

Persistent link: https://www.econbiz.de/10013177967

Management by objectives and corporate social responsibility disclosure : first results from Italy

Mio, Chiara; Venturelli, Andrea; Leopizzi, Rossella - In: Accounting, auditing & accountability journal 28 (2015) 3, pp. 325-364

Persistent link: https://www.econbiz.de/10011299525

Simulacra and sustainability disclosure : analysis of the interpretative models of creating shared value

Corazza, Laura; Domenico Scagnelli, Simone; Mio, Chiara - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 414-434

Persistent link: https://www.econbiz.de/10011825539

Sustainability Reporting : Conception, International Approaches and Double Materiality in Action

Mio, Chiara; Agostini, Marisa; Scarpa, Francesco - 2024

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:...

Persistent link: https://www.econbiz.de/10014535181