1. A short premise -- 2. The evolution and new trends of the Intellectual Capital Disclosure: a Systematic Literature Network analysis -- 3. The circular economy disclosure in EU setting -- 4. Is it just a matter of reputation? A study on the impact of ESG controversies on corporate disclosure...

Where Egypt stand with climate related-risk disclosures and why stakeholders and organizations require such information? This research aims to measure the climate risk disclosure level in Egyptian companies and to investigate its determinants. As unfavorable climatic circumstances create...

Purpose This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company. Methodology/approach Research hypotheses for six...

Benefit corporations are a form of incorporation that require management to pursue some specified social goal or benefit, even if this goal requires sacrificing profit maximization. Hence, benefit corporations are considered a new business model that explicitly incorporates a socially...