Non-financial Disclosure and Integrated Reporting

1. Front Matter

   Pages i-xxi

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2. Corporate Non-financial Disclosure

   1. Front Matter

      Pages 1-1

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   2. Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy

      • Adele Caldarelli, Alessandra Allini, Claudia Salvatore, Annamaria Zampella, Fiorenza Meucci

      Pages 3-28

   3. The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk

      • Claudia Arena, Simona Catuogno, Rita Lamboglia, Antonella Silvestri, Stefania Veltri

      Pages 29-60

   4. Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player

      • Jonida Carungu, Matteo Molinari, Giuseppe Nicolò, Giacomo Pigatto, Claudio Sottoriva

      Pages 61-84

3. Social and Environmental Sustainability

   1. Front Matter

      Pages 85-85

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   2. A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Disclosure

      • Francesca Bartolacci, Marco Bellucci, Katia Corsi, Michela Soverchia

      Pages 87-113

   3. Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies

      • Carmela Gulluscio, Pina Puntillo

      Pages 115-138

   4. Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case

      • Elena Gori, Alberto Romolini, Silvia Fissi, Marco Contri

      Pages 139-152

4. Intangibles and Intellectual Capital Disclosure

   1. Front Matter

      Pages 153-153

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   2. Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information

      • Maria Serena Chiucchi, Marco Giuliani

      Pages 155-165

   3. Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies

      • Francesco Paolone, Francesco De Luca, Armando Della Porta, Rosa Lombardi

      Pages 167-186

   4. The Influence of Ownership Structure on Intellectual Capital Disclosure Quality

      • Filippo Vitolla, Nicola Raimo, Arcangelo Marrone

      Pages 187-202

   5. The Intellectual Capital Disclosure in the Management Report Before and After the European Directive 95/2014 in Italy

      • Michela Cordazzo, Laura Bini, Lucia Marsura

      Pages 203-217

   6. The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Non-profit Companies: An Impact Accounting Perspective

      • Luigi Corvo, Lavinia Pastore, Emanuele Doronzo

      Pages 219-229

5. Integrated Reporting

   1. Front Matter

      Pages 231-231

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   2. Theories in Integrated Reporting and Non-financial Information Research

      • Daniela Mancini, Palmira Piedepalumbo, Riccardo Stacchezzini, Damiano Cortese

      Pages 233-252

   3. Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Review

      • Damiano Cortese, Michele Rubino

      Pages 253-266

   4. Integrated Reporting in the Public Sector: How Is the Research Developing?

      • Marisa Agostini, Ferdinando Di Carlo, Sara Giovanna Mauro

      Pages 267-287

   5. The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision Consultation

      • Laura Girella

      Pages 289-295

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

• Corporate governance mechanisms
• Corporate non-financial disclosure
• Sustainability reporting
• Technology and reporting
• Intangibles disclosure
• Directive 201/95/EU
• EU Directive 254/2016
• Role of CFO

• Institute of Management, Sant’Anna School of Advanced Studies, Pisa, Italy

  Lino Cinquini

• Department of Management and Business Administration, “G. d’Annunzio” University of Chieti-Pescara, Pescara, Italy

  Francesco De Luca

Lino Cinquini is professor of management accounting and business administration at the Sant’Anna School of Advanced Studies (Scuola Superiore Sant’Anna), Pisa, Italy. He is director of the MSc program in innovation management offered jointly with the University of Trento (Italy). He has been visiting/invited professor at the University of Edinburgh (UK), the Aarhus School of Business (Denmark), and the Tampere University of Technology (Finland). Since 2016, he is the editor-in-Chief of the Journal of Management and Governance (Springer) and is currently a member of the editorial boards of the Journal of Accounting and Organizational Change (Emerald), Qualitative Research in Accounting and Management (Emerald), and the Journal of Public Budgeting, Accounting & Financial Management (Emerald). Professor Cinquini is also board member of Italian journals such as Financial Reporting, Mecosan, and Management Control. He is a fellow of the European Accounting Association and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor Cinquini is also a research board member of the Chartered Institute of Management Accountants (CIMA, UK) and member of the board of directors of the Italian chapter of the Institute of Management Accountants (IMA, USA).

Francesco De Luca is associate professor of accounting at the University “G. d’Annunzio” of Chieti-Pescara (Italy). He is director of the master’s program in economics and management, and professor of international accounting and financial reporting within the MSc program. Between 2012 and 2017, he was a visiting scholar at the University of Alabama at Birmingham (USA). Professor De Luca is currently a member of the editorial board of the International Journal of Economics, Finance and Management,and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor De Luca has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.

Policies and ethics