Non-Financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence (Hardcover) (ISBN-13: 9783030903541)

Part I: Corporate Non-financial Disclosure.- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy.- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk.- Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player.- Part II: Social and Environmental Sustainability.- A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Disclosure.- Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies.- Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case.- Part III: Intangibles and Intellectual Capital Disclosure.- Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information.- Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies.- The Influence of Ownership Structure on Intellectual Capital Disclosure Quality.- The Intellectual Capital Disclosure in the Management Report Before and After the European Directive 95/2014 in Italy.- The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Non-profit Companies: An Impact Accounting Perspective.- Part IV: Integrated Reporting.- Theories in Integrated Reporting and Non-financial Information Research.- Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Review.- Integrated Reporting in the Public Sector: How Is the Research Developing?.- The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision Consultation.- The Potential Contribution of XBRL.- Part V: Accountability & Auditing of Non-financial Information and Integrated Reporting.- Harmonisation or Standardisation of Non-financial Reporting in European Union: The Role of Regulation.- Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting.- Limited or Reasonable Assurance for NFI?: Effectiveness and Criticalities.- Assurance of Nonfinancial Information: A Comprehensive Literature Review.- National Differences in Non-financial Disclosure: A Cross-Country Analysis.- The Role and Expectations of Stakeholders in the New Non-financial Disclosure Regulations.- Directive 2014/95/EU: Insights into the Auditor's Role.- Critical Considerations on the Association Between External Assurance of Non-financial Information and Materiality Disclosure Quality in an Integrated Report Context.- Part VI: The Role of CFOs and Controllers in the Non-financial Reporting.- The Role of CFO and Controller in the Non-financial Information Process: Preliminary Results from an Exploratory Study.- Non-financial Disclosure and Materiality: Exploring the Role of CFOs.