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...

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:...

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of...

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is the role of culture? -- 7 Conclusions.