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Public Money & Management Volume 41, 2021 - Issue 2: Theme: Public sector accounting and fiscal responsibility: learning lessons, current challenges and future opportunities Guest editors: Nives Botica Redmayne and Vesna Vašiček
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Papers

Corporate reporting metamorphosis: empirical findings from state-owned enterprises

Giuseppe Nicoloa University of Salerno, ItalyORCID Iconhttps://orcid.org/0000-0002-3333-909X
ORCID Icon,
Gianluca Zanellatob Babes-Bolyai University, RomaniaORCID Iconhttps://orcid.org/0000-0003-2140-8729
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Francesca Manes-Rossic University of Naples, ItalyORCID Iconhttps://orcid.org/0000-0001-9617-4379
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Adriana Tiron-Tudorb Babes-Bolyai University, RomaniaORCID Iconhttps://orcid.org/0000-0001-5530-5635
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Pages 138-147 | Published online: 30 Jan 2020

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Javier Andrades, Maria Jose Muriel de los Reyes & Manuel Larrán Jorge. (2023) How far can mandatory requirements drive increased levels of disclosure?. Public Money & Management 43:8, pages 793-801.
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Javier Andrades, Domingo Martinez-Martinez, Jesús Herrera & Manuel Larran. (2023) Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises. Public Money & Management 0:0, pages 1-8.
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Nives Botica Redmayne & Vesna Vašiček. (2021) Editorial: Public sector reporting in different countries—challenges and opportunities. Public Money & Management 41:2, pages 85-87.
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Articles from other publishers (26)

Voicu D. Dragomir & Mădălina Dumitru. (2023) Does corporate governance improve integrated reporting quality? A meta-analytical investigation. Meditari Accountancy Research 31:6, pages 1846-1885.
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Husanboy Ahunov. (2023) Non-financial reporting in hybrid organizations – a systematic literature review. Meditari Accountancy Research 31:6, pages 1757-1797.
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Philumena Bauer, Albert Anton Traxler & Dorothea Greiling. (2023) Management control by municipal utilities for value creation to achieve the sustainable development goals. Utilities Policy 84, pages 101641.
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Thamir Al Barrak, Kaouther Chebbi, Abdullah A. Aljughaiman & Mohammed Albarrak. (2023) Exploring the Interplay between Sustainability and Debt Costs in an Emerging Market: Does Financial Distress Matter?. Sustainability 15:12, pages 9273.
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Yanqi Sun. (2023) Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China. Sustainable Development 31:3, pages 1668-1680.
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Giuseppe Nicolò, Gianluca Zanellato, Adriana Tiron-Tudor & Paolo Tartaglia Polcini. (2022) Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective. Social Responsibility Journal 19:5, pages 829-857.
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Giuseppe Valenza & Rodolfo Damiano. (2023) Sustainability reporting and public value: Evidence from port authorities. Utilities Policy 81, pages 101508.
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Geoffrey Injeni, Musa Mangena, David Mathuva & Robert Mudida. (2021) Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya. Journal of Financial Reporting and Accounting 20:5, pages 809-840.
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Alessia Patuelli, Jonida Carungu & Nicola Lattanzi. (2022) Drivers and nuances of sustainable development goals: Transcending corporate social responsibility in family firms. Journal of Cleaner Production 373, pages 133723.
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Yanqi Sun, Howard Davey, Murugesh Arunachalam & Yuanyuan Cao. (2022) Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective. Frontiers in Environmental Science 10.
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Francesca Manes‐Rossi & Giuseppe Nicolo'. (2022) Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector. Corporate Social Responsibility and Environmental Management 29:5, pages 1799-1815.
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Lorenzo Ligorio, Fabio Caputo & Andrea Venturelli. (2022) Sustainability disclosure and reporting by municipally owned water utilities. Utilities Policy 77, pages 101382.
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Yanqi Sun, Jenny Jing Wang & Kevin Tairan Huang. (2022) Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?. Accounting & Finance 62:2, pages 2879-2904.
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Yanqi Sun, Xin Qiao, Yi An, Qiaoling Fang & Na Wu. (2022) Does Multiple Capitals Disclosure Affect the Capital Market? An Empirical Analysis in an Integrated Reporting Perspective. Frontiers in Psychology 13.
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Ewelina Zarzycka & Joanna Krasodomska. (2021) Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?. Journal of Applied Accounting Research 23:1, pages 139-162.
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Jonida Carungu, Matteo Molinari, Giuseppe Nicolò, Giacomo Pigatto & Claudio Sottoriva. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 61 84 .
Marisa Agostini, Ferdinando Di Carlo & Sara Giovanna Mauro. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 267 287 .
Fabio Caputo, Simone Pizzi, Lorenzo Ligorio & Rossella Leopizzi. (2021) Enhancing environmental information transparency through corporate social responsibility reporting regulation. Business Strategy and the Environment 30:8, pages 3470-3484.
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Monika Klimontowicz, Anna Losa-Jonczyk & Bogna Zacny. (2021) Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures. Energies 14:21, pages 7325.
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Nicola Raimo, Alessandra Caragnano, Marianna Zito, Filippo Vitolla & Massimo Mariani. (2021) Extending the benefits of ESG disclosure: The effect on the cost of debt financing . Corporate Social Responsibility and Environmental Management 28:4, pages 1412-1421.
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Cristina Alexandrina Stefanescu. (2021) Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development. Sustainability 13:8, pages 4128.
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Lorenzo Gelmini, Valentina Minutiello, Patrizia Tettamanzi & Maurizio Comoli. (2021) Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy. Sustainability 13:8, pages 4100.
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Yanqi Sun, Pui San Ip, Michael Jones, Jenny Jing Wang & Yi An. (2021) Determinants of Animal Welfare Disclosure Practices: Evidence from China. Sustainability 13:4, pages 2200.
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Luisa Esteban-Salvador, Ana Felicitas Gargallo-Castel & Javier Pérez-Sanz. (2020) Environmental Practices in Firms Located in Underpopulated Rural Areas in Spain: The Case of the Province of Teruel. International Journal of Environmental Research and Public Health 17:23, pages 8993.
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Andrea Venturelli, Simone Pizzi, Fabio Caputo & Salvatore Principale. (2020) The revision of nonfinancial reporting directive: A critical lens on the comparability principle. Business Strategy and the Environment 29:8, pages 3584-3597.
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Madalina Dumitru & Voicu D. Dragomir. (2021) The Factors of Integrated Reporting Quality: A Meta-Analysis. SSRN Electronic Journal.
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