Meditari Accountancy Research: Volume 28 Issue 5

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist, John Dumay

This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the…

Exploring the term “non-financial information”: an academics’ view

Lara Tarquinio, Stefanía Carolina Posadas

With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted…

Directive 2014/95/EU: Accountants’ understanding and attitude towards mandatory non-financial disclosures in corporate reporting

Joanna Krasodomska, Jan Michalak, Katarzyna Świetla

This paper aims to explore accountants’ views on mandatory corporate social responsibility (CSR) reporting. It focuses on three main factors underpinning their understanding and…

Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy

Federica Doni, Silvio Bianchi Martini, Antonio Corvino, Michela Mazzoni

The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting…

Corporate accountability and stakeholder connectivity. A case study

Eleonora Masiero, Daria Arkhipova, Maurizio Massaro, Carlo Bagnoli

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory…

Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors

Reiner Quick, Petra Inwinkl

This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers…

In search of legitimacy: a semiotic analysis of business model disclosure practices

Patrizia Di Tullio, Diego Valentinetti, Christian Nielsen, Michele Antonio Rea

This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to…

Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?

Lucia Biondi, John Dumay, David Monciardini

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity…