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Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices

Citations

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Cited by:

  1. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  2. Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
  3. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
  4. Denis Cormier & Luania Gutierrez & Michel Magnan, 2024. "The link between CSR performance and CSR disclosure quality: does board diversity matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 237-263, March.
  5. Sara De Masi & Agnieszka Słomka‐Gołębiowska & Claudio Becagli & Andrea Paci, 2021. "Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1865-1878, May.
  6. Bjorg Jonsdottir & Throstur Olaf Sigurjonsson & Lara Johannsdottir & Stefan Wendt, 2022. "Barriers to Using ESG Data for Investment Decisions," Sustainability, MDPI, vol. 14(9), pages 1-14, April.
  7. Nurul Jannah Mustafa Khan & Hasani Mohd Ali, 2023. "Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
  8. Nareuporn (Bell) Piyasinchai & Trin Thananusak & Mat Hughes, 2024. "Effects of Family Ownership and Professionalization on Firms’ Financial Performance and Sustainability Reputation," Entrepreneurship Theory and Practice, , vol. 48(3), pages 856-880, May.
  9. Abdullah S. Karaman & Nejla Ould Daoud Ellili & Ali Uyar, 2024. "Do sustainable supply chain practices mitigate carbon emissions? The role of supplier environmental, social and governance training," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8126-8148, December.
  10. Jing Lu & Dongning Yu & Fereshteh Mahmoudian & Jamal A. Nazari & Irene M. Herremans, 2021. "Board interlocks and greenhouse gas emissions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 92-108, January.
  11. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
  12. Daniela Cicchini & Maria Luisa Cotana, 2025. "Assessing the Level of Sustainability Planning: Insights from the Automotive Sector," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(1), pages 185-209.
  13. Wullianallur Raghupathi & Sarah Jinhui Wu & Viju Raghupathi, 2023. "Understanding Corporate Sustainability Disclosures from the Securities Exchange Commission Filings," Sustainability, MDPI, vol. 15(5), pages 1-32, February.
  14. Da Gao & Xiaotian Zhou & Jing Wan, 2024. "Unlocking sustainability potential: The impact of green finance reform on corporate ESG performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4211-4226, September.
  15. Sabrina Spallini & Virginia Milone & Antonio Nisio & Patrizia Romanazzi, 2021. "The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  16. Yuliya G. Lavrikova & Ekaterina O. Wegner-Kozlova & Olga N. Buchinskaia, 2025. "Organizational and Economic Barriers to the Development of Sustainable Finance (on the Example of Large Industrial Businesses in the Ural Region)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 108-125, February.
  17. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
  18. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
  19. Pritika Dua & Surender Kumar, 2023. "Nature of corporate environmentalism in large-listed Indian firms: empirical evidence from Indian companies," Journal of Environmental Studies and Sciences, Springer;Association of Environmental Studies and Sciences, vol. 13(4), pages 602-616, December.
  20. Luo, Chunhua & Wei, Dianlong & He, Feng, 2023. "Corporate ESG performance and trade credit financing – Evidence from China," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 337-351.
  21. Rafaela Gjergji & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2021. "The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 683-693, January.
  22. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
  23. Zahra Adardour & Slimane Ed-Dafali & Muhammad Mohiuddin & Omar El Mortagi & Hicham Sbai & Brahim Bouzahir, 2025. "Exploring the drivers of environmental, social, and governance (ESG) disclosure in an emerging market context using a mixed methods approach," Future Business Journal, Springer, vol. 11(1), pages 1-23, December.
  24. Estíbaliz Biedma López & Manuel Larrán Jorge & Nieves Gómez Aguilar & María C. Conesa Carril, 2024. "SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(3), pages 883-917, September.
  25. Paridhi & Neha Saini & Charu Shri, 2025. "Environmental, social, and governance reporting adoption factors for sustainable development at the country level," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(3), pages 8003-8042, March.
  26. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
  27. Ştefan Alexandra & Ștefănescu Aurelia, 2024. "The Impact of Sustainability Performance on Company Profitability in the COVID-19 Pandemic and Post-Pandemic Context," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2183-2195.
  28. Tiziana De Cristofaro & Domenico Raucci, 2022. "Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff," Administrative Sciences, MDPI, vol. 12(4), pages 1-25, December.
  29. Alaa Aldowaish & Jiro Kokuryo & Othman Almazyad & Hoe Chin Goi, 2022. "Environmental, Social, and Governance Integration into the Business Model: Literature Review and Research Agenda," Sustainability, MDPI, vol. 14(5), pages 1-20, March.
  30. Michela Cordazzo & Laura Bini & Giuseppe Marzo, 2020. "Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3470-3483, December.
  31. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
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