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This paper aims to investigate the user experience of young people with video content accessed through different technological artefacts.

To this purpose, an essay has been assigned to the pupils of two lower secondary school classes (mean age 12 years) to know their diverse types of usage of multimedia content in their everyday lives. These compositions have been analysed using a plurality of text analysis tools to find out both the preferred artefacts and their mutual relationships.

The results are here presented giving emphasis to qualitative and methodological aspects.

The analysis is to be intended as a preliminary field research study mainly oriented to testing the visualization power of the selected technical tools, primarily network text analysis, in the context of children exposure to video content made available by today’s information and communication technologies.

The originality of the paper is characterized by methods used to analyse quantitative data derived from textual compositions of children.

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.