Recovering from the crisis of COVID-19 for the modern era, the world is now facing the war in Ukraine and its effects over the world. Among the different challenges that emerge, the effects on stock markets are important. Up to now no attention has been given to the effects of a conflict on...

Tourism has been the subject of great attention of policy makers. The centrality of the sector derives from multiple factors, including the high number of subjects employed within the supply chain, the contribution to developing nations' economic growth, and the environmental implications of...

Purpose – The purpose of this paper is to examine the relationship between remuneration for the achievement of objectives and sustainability, and – more specifically – the amount of attention that listed companies in Italy devote to defining, and consequently to communicating externally,...

Purpose: The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how...

Purpose: According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK...