@article{1444615,
      recid = {1444615},
      author = {Cinquini, Lino, and De Luca, Francesco},
      title = {Non-financial disclosure and integrated reporting :  theoretical framework and empirical evidence /},
      pages = {1 online resource :},
      abstract = {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.},
      url = {http://library.usi.edu/record/1444615},
      doi = {https://doi.org/10.1007/978-3-030-90355-8},
}