Accounting Forum, Volume 47, Issue 2 (2023)

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Accounting Forum, Volume 47, Issue 2 (2023)

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The multiverse of non-financial reporting regulation

Editorial

Editorial
The multiverse of non-financial reporting regulation
Diogenis Baboukardos, Silvia Gaia, Philippe Lassou & Teerooven Soobaroyen
Pages: 147-165
Published online: 10 Jun 2023
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Articles

Article
The effect of the EU’s directive on non-financial disclosures of the oil and gas industry
Mona Al-Dosari, Ana Marques & Jenny Fairbrass
Pages: 166-197
Published online: 04 May 2023
AbstractforThe effect of the EU’s directive on non-financial disclosures of the oil and gas industry | Full Text | References | PDF (2.6 MB) | EPUB
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Article
Mandatory non-financial disclosure: is everybody on the same page about business model reporting?
Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta & Christian Nielsen
Pages: 198-222
Published online: 17 Mar 2023
AbstractforMandatory non-financial disclosure: is everybody on the same page about business model reporting? | Full Text | References | PDF (2.2 MB) | EPUB | Supplemental
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Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions
Mohamed H. Elmagrhi & Collins G. Ntim
Pages: 223-248
Published online: 02 Dec 2022
AbstractforNon-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions | Full Text | References | PDF (1.9 MB) | EPUB
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Article
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk
Chen Huang, Victoria Patsika, Androniki Triantafylli & Yu Zhang
Pages: 249-277
Published online: 17 Mar 2023
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Article
The role of the EU non-financial reporting directive and employee representation in employee-related disclosures
Niuosha Samani, Conny Overland & Svetlana Sabelfeld
Pages: 278-306
Published online: 09 Jan 2023
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