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Original Articles

The expansion of non-financial reporting: an exploratory study

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Keep up to date with the latest research on this topic with citation updates for this article.

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Francesca Cuomo, Silvia Gaia, Claudia Girardone & Stefano Piserà. (2024) The effects of the EU non-financial reporting directive on corporate social responsibility. The European Journal of Finance 30:7, pages 726-752.
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Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei & Jiarui (Iris) Zhang. (2024) Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?. European Accounting Review 33:1, pages 15-47.
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Dafydd Mali & Hyoung-joo Lim. (2023) Do rating agencies impound workforce human capital information into default risk assessments?. Accounting Forum 0:0, pages 1-26.
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Christina E. Bannier, Yannik Bofinger & Björn Rock. (2023) Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility. European Accounting Review 32:4, pages 903-933.
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Hervé Stolowy & Luc Paugam. (2023) Sustainability Reporting: Is Convergence Possible?. Accounting in Europe 20:2, pages 139-165.
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Gagan Deep Sharma, Gaurav Talan, Sanchita Bansal & Mansi Jain. (2023) Is there a cost for sustainable investments: evidence from dynamic conditional correlation. Journal of Sustainable Finance & Investment 13:2, pages 1009-1029.
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Diogenis Baboukardos, Silvia Gaia, Philippe Lassou & Teerooven Soobaroyen. (2023) The multiverse of non-financial reporting regulation. Accounting Forum 47:2, pages 147-165.
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Mona Al-Dosari, Ana Marques & Jenny Fairbrass. (2023) The effect of the EU’s directive on non-financial disclosures of the oil and gas industry. Accounting Forum 47:2, pages 166-197.
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Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta & Christian Nielsen. (2023) Mandatory non-financial disclosure: is everybody on the same page about business model reporting?. Accounting Forum 47:2, pages 198-222.
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Kholod Alsahali, Ricardo Malagueño & Ana Marques. (2023) Board attributes and companies’ choice of sustainability assurance providers. Accounting and Business Research 0:0, pages 1-31.
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Imanda Firmantyas Putri Pertiwi, Hadri Kusuma, Kumala Hadi, Johan Arifin, Ika Yoga & Auliya Zakky Fahma. (2022) Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies. Cogent Business & Management 9:1.
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Katrin Hummel & Manuel Szekely. (2022) Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe 19:1, pages 152-189.
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Victoria A. Obeng, Kamran Ahmed & Steven F. Cahan. (2021) Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters. European Accounting Review 30:4, pages 645-674.
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Stéphanie Mittelbach-Hörmanseder, Katrin Hummel & Margarethe Rammerstorfer. (2021) The information content of corporate social responsibility disclosure in Europe: an institutional perspective. European Accounting Review 30:2, pages 309-348.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Cristina Gabriela Cosmulese, Marian Socoliuc, Marius - Sorin Ciubotariu, Svetlana Mihaila & Veronica Grosu. (2019) An empirical analysis of stakeholders’ expectations and integrated reporting quality. Economic Research-Ekonomska Istraživanja 32:1, pages 3963-3986.
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Niamh M. Brennan & Doris M. Merkl-Davies. (2018) Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. Accounting and Business Research 48:5, pages 553-577.
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