Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles and Digitalization: TOrnado or SUnshine?Rosa Lombardi Sapienza Università Editrice, 15 mag 2024 - 214 pagine This book aims to explore some perspectives on corporate non-financial information, intangibles, and digitalization offering primary studies, research perspectives, and upcoming studies presented by scholars who also participated in the 2023 To.Su. Workshop mainly based on the results of the research project “Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles, and Digitalization: Tornado or Sunshine?”. The edited book addresses issues related to non-financial and sustainability information, as well as intangibles and digitalization from a business administration perspective. |
Parole e frasi comuni
Accountancy Research activities adoption aims analysis analyze areas banks bibliometric Business Ethics Business Strategy climate change climate-related companies context Corporate Social Responsibility Corporate Sustainability Reporting credibility CSRD disclose documents economic EFRAG electricity sector electronic tagging emissions enterprises Environment environmental reporting ESG reporting ESRS Europe European Commission European Parliament European Union factors family businesses family firms framework Gender Budgeting gender equality global Global Reporting Initiative goals governance highlight impact implementation Inline XBRL innovation institutional integrated reporting Intellectual Capital International investors issues Italian Italy Journal of Business Journal of Cleaner keywords Lombardi mandatory ment methodology NFRD non-financial disclosure non-financial information non-financial reporting Non-Financial Reporting Directive NPLs Paoloni performance perspective practices project management regulation regulatory relevant risks role sample Scope SEC Proposal significant SMEs stakeholder theory stakeholders studies sustainability disclosure sustainability information sustainable development TCFD tion topic transparency voluntary disclosure XBRL XHTML