Rosa Lombardi

TL;DR: The authors provide an up-to-the-minute literature review of intellectual capital disclosure to identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users.

TL;DR: In this paper, the authors investigate how the shift from voluntary to mandatory non-financial information started by the European Union (EU) Directive 95/2014 may influence corporate practices and present a paradigmatic case study to highlight relevant changes in reporting strategy and corporate governance adopted by an Italian listed company that never disclosed sustainability information before the transposition of the EU Directive into the Legislative Decree 254/2016.

TL;DR: In this paper, the authors provide a systematic literature review of the relationship between smart and digital technologies and organizations' reporting processes, proposing a future research agenda and examining the effects of data and digital technology on the corporate reporting process by analyzing the various kinds of reports by organisations.

TL;DR: In this article, the authors identify the main issues and drivers of sustainable corporate governance to prevent corruption, analysing the interaction between the principal governance body and the implementation and application of corruption prevention plans by pointing out exploratory evidence from the company sample.