This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...

This article analyzes the interplay between regulation and social and environmental reporting in northern Italian social enterprises. Specifically, it investigates how “non-accredited” social enterprises discharge voluntary accountability before and after the introduction of regulation...