Da concordare via mail (l.bini@unifi.it)
Professore Associato di Economia Aziendale (13/ECON-06-SECS-P/07) presso il Dipartimento di Scienze per l’Economia e per l’Impresa (DISEI) dell’Università degli Studi di Firenze dal 2021, già Ricercatrice (2012-2021) e Assegnista di ricerca nel medesimo Ateneo. Dottore di Ricerca in Programmazione e Controllo (2010) e Laureata in Economia Aziendale cum laude (2004), vincitrice del “Premio Villa Favard”.
Incarichi istituzionali: Presidente del Corso di Laurea Triennale in "Sustainable Business for Societal Challenges" e Delegato Erasmus per il CdL Magistrale in Accounting, Auditing e Controllo. Referente d'Ateneo per il progetto TALENTI – POT (Piano Orientamento e Tutorato) per l'area Economia, Management e Turismo finanziato dal MUR. Già componente del Comitato Tecnico-Amministrativo dell'Ateneo (2021-2024).
Attività di ricerca e coordinamento: L'attività di ricerca si focalizza su rendicontazione non finanziaria, sostenibilità e creazione di valore ESG. Responsabile di Unità di Ricerca per il progetto PRIN 2022 e Coordinatrice del BEP "Sustainable Business for new Challenges" nell'ambito del progetto SHARE_Africa. Principal Investigator per grant competitivi internazionali (ICAS).
Informazioni personali
e-mail: l.bini@unifi.it;
Posizione accademica attuale
Professore Associato nel Gruppo Scientifico-Disciplinare 13/ECON-06 (Economia Aziendale) Dipartimento di Scienze per l’Economia e per l’Impresa (DISEI), Università degli Studi di Firenze | 2021 – presente
Incarichi istituzionali e di governo
Presidente del Corso di Laurea Triennale in "Sustainable Business for Societal Challenges" Università degli Studi di Firenze | 2022 – presente
Delegato Erasmus Corso di Laurea Magistrale in Accounting, Auditing e Controllo, Università di Firenze | 2019 – presente
Componente del Comitato Tecnico-Amministrativo Università degli Studi di Firenze | 2021 – 2024
Carriera accademica pregressa
Ricercatrice a tempo determinato (RTD-b) | SECS-P/07 Università degli Studi di Firenze | 2018 – 2021
Ricercatrice a tempo determinato (RTD-a) | SECS-P/07 Università degli Studi di Firenze | 2012 – 2018
Assegnista di Ricerca Università degli Studi di Firenze | 2010 – 2012 Tema: La qualità dell’informativa sugli indicatori di prestazione nei bilanci delle imprese Europee.
Formazione e mobilità internazionale
Dottorato di Ricerca in Programmazione e Controllo, Università degli Studi di Firenze | 2010.
Visiting Scholar | Manchester Business School, Dept. of Accounting and Finance (UK). Periodo di ricerca all’estero su invito (Aprile – Giugno 2008).
Laurea in Economia Aziendale (cum laude), Università degli Studi di Firenze | 2004. Vincitrice del “Premio Villa Favard” per la tesi più originale.
Coordinamento progetti e network internazionali
Coordinatrice del BEP "Sustainable Business for Societal Challenges" (2025) | Progetto SHARE_Africa Science Hubs for Advanced Research & Education with Africa, Università degli Studi di Firenze. Finanziato dal MUR nell'ambito del PNRR – NextGenerationEU, bando Transnational Education (Progetto n. TNE23-00010 | CUP: E46E24000010006).
Referente per l’ateneo di Firenze per il Progetto TALENTI – POT (Piano Orientamento e Tutorato) per l'area Economia, Management e Turismo finanziato dal MUR.
Componente del Network Accademico | Erasmus+ Blended Intensive Programme (BIP) Programma: "Educating for global competence" che include CBS Cologne International Business School, University of Economics in Katowice, FHWien University of Applied Sciences for Management & Communication in Wien, University of Zagreb, ISCTE Univesity, Higher Institute of Business and Labour Sciences in Lisbon |2024 – presente|
Responsabile Unità di Ricerca | PRIN 2022 Progetto: “Fostering sustainability mindset: How non-financial disclosure and corporate risk assessment may drive ESG value creation”, in collaborazione con Università Cà Foscari, Università di Torino e Università di Genova.
Responsabile Scientifico (PI) | Grant Internazionale ICAS Progetto: “Are non-financial performance indicators really ‘key’? An investigation of companies’ disclosure and analyst reports in the UK”, progetto selezionato e finanziato dall’Institute of Chartered Accountants of Scotland (ICAS), Call "What is performance", 2017.
Componente del Gruppo di Ricerca Grant Internazionale dell’Institute of Chartered Accountants of Scotland (ICAS) per il progetto: “Informative Capacity of Financial Key Performance Indicators in European Annual Reports: gap between civil and common law countries”. Progetto finanziato tramite bando competitivo internazionale | 2009.
Partecipazione a gruppi di ricerca e iniziative istituzionali
Membro dell'Unità di Ricerca Interdisciplinare "SuSFashion Lab" dell’Università degli Studi di Firenze, laboratorio dedicato alla sostenibilità nella filiera moda che coinvolge il Dipartimento di Chimica "Ugo Schiff" (DICUS), il Dipartimento di Architettura (DIDA), il Dipartimento di Ingegneria Industriale (DIEF) e il Dipartimento di Scienze e Tecnologie Agrarie, Alimentari, Ambientali e Forestali (DAGRI), e il Dipartimento di Scienze per l’Economia e l’Impresa (DISEI), | 2025 - presente.
Componente del gruppo di studio SIDREA “Comunicazione non finanziaria e modelli informativi integrati” (Co.n.F.I.I.) coordinato dal Prof. S. Cinquini e dal Prof. Francesco De Luca | 2020 – 2022.
Componente del gruppo di ricerca per il progetto “TOP 500 – Ricognizione dei bilanci delle 500 principali imprese industriali della provincia di Firenze” promosso in collaborazione e finanziato da PriceWaterhouseCoopers Agenzia di Firenze | 2019 – 2025.
Componente del gruppo di lavoro “Osservatorio bilanci: la comunicazione all’interno della Relazione sulla Gestione – Edizione 2022” promosso e coordinato dall’Osservatorio dei Bilanci e della Comunicazione Economico-Finanziaria, a cui partecipano il Consiglio Nazionale dei Dottori Commercialisti ed Esperti Contabili (CNDEC) e le Università di Napoli, Firenze, Genova e Brescia | 2020 – 2022.
Componente del gruppo di ricerca per l’Osservatorio economico-finanziario sul Sistema Industriale Pratese, realizzato dal Dipartimento di Scienze Aziendali dell’Università di Firenze in collaborazione con l’Unione Industriale Pratese e la Camera di Commercio di Prato | 2012 – 2006
Attività didattica (selezione recente)
Titolare dell’insegnamento di "Business Planning and Impact Evaluation", , in lingua inglese, all’interno de corso di laurea triennale Sustainable Business for Societal Challenges” (L18) dell’Università degli Studi di Firenze | 2023 – presente
Titolare dell’insegnamento "Strategic Managerial Accounting", in lingua inglese, all’interno del corso magistrale in Accounting, auditing e controllo (L-77), dell’Università degli Studi di Firenze | 2021 – presente.
Titolare dell’insegnamento " La rendicontazione integrata esterna ed interna" all’interno del master di primo livello "L'innovazione al servizio del miglioramento continuo della pubblica amministrazione" dell’Università degli Studi di Firenze | 2023 – presente.
Titolare del corso "Economia Aziendale" all’interno de corso di laurea triennale “Economia Aziendale” dell’Università degli Studi di Firenze | 2013 – 2022.
Titolare modulo "Analisi di Bilancio" all’interno del master di primo livello “Corporate Banking” dell’Università degli Studi di Firenze | 2014 – 2022.
Pubblicazioni (selezione recente)
In corso di stampa (Forthcoming)
Cordazzo, M., Bini, L. & Bellucci, M. (2026 – Forthcoming). Easier said than done: Translating the materiality principle into sustainability reporting practices. International Journal of Business Governance and Ethics.
Articoli su rivista
Bini, L., & Fissi, S. (2025). The readability of corporate sustainability narratives in a crisis: an analysis of linguistic features using Coh-Metrix. Social Responsibility Journal, 21(5), 1049-1065, https://doi.org/10.1108/SRJ-10-2023-0547
Cordazzo, M., Bini, L., Marzo, G. (2023) Non-financial disclosure and financial performance: the consequences of the EU Non-Financial Reporting Directive in Italy, International Journal of Business Governance and Ethics, https://doi.org/10.1504/IJBGE.2024.10062321.
Bini, L., Schaper, S., Simoni, L., Giunta, F., & Nielsen, C. (2023). Mandatory non-financial disclosure: is everybody on the same page about business model reporting? Accounting Forumhttps://doi.org/10.1080/01559982.2023.2170036 (Rivista fascia A lista ASN)
Bini, L., Giunta, F., Miccini, R., Simoni, L. (2021). Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. Journal of Management and Governance. https://doi.org/10.1007/s10997-021-09608-3(Rivista fascia A lista ASN).
Cordazzo, M., Bini, L. and Marzo, G., (2020). Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence. Business Strategy and the Environment, 29(8), pp. 3470-3483. https://onlinelibrary.wiley.com/doi/abs/10.1002/bse.2589 (Rivista fascia A lista ASN).
Simoni, L., Bini, L., Bellucci, M. (2020).Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries, Meditari Accountancy Research, 28(6), pp. 1059-1087 https://doi.org/10.1108/MEDAR-03-2019-0462 (Rivista fascia A lista ASN).
Bini, L., Giunta, F., Simoni, L. (2019). The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies, Financial Reporting, 2019/1, pp. 83-111. https://doi.org/10.3280/FR2019-001003
Aprile, R., Bini, L. (2018). The role of institutions in the process of global convergence to IFRS, Financial Reporting, 2/2018, pp. 109-132. https://doi.org/10.3280/FR2018-002005
Bini, L., Bellucci, M., Giunta, F. (2018). Integrating sustainability in business model disclosure: Evidence from the UK mining industry, con Journal of Cleaner Production, 171, pp. 1161-1170, https://doi.org/10.1016/j.jclepro.2017.09.282 (Rivista fascia A lista ASN)
Bini, L., Bellucci, M., Giunta, F. (2016). Put your money where your mouth is: real commitment to sustainability and mere rhetoric, Financial Reporting, 2016, Vol. 2., pp.5-3, http://dx.doi.org/10.3280/FR2016-002001
Bini, L., Samson, C. M., Giunta, F. (2016). Let the text talk. A corpus-driven analysis approach to investigate accounting narratives, Europenan Journal of Economics Finance and Administrative Sciences, 89, pp. 81-96.
Bini, L., Dainelli, F., Giunta, F. (2016). Business model disclosure in the Strategic Report: Entangling intellectual capital in value creation process, Journal of Intellectual Capital, Vol. 17, 1, pp.83–102, 2016, http://dx.doi.org/10.1108/JIC-09-2015-0076 (Rivista fascia A lista ASN).
Bini, L., Dainelli, F., Giunta, F. (2015). Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure, Journal of Management & Governance, 21(1), pp.63-91, http://dx.doi.org/10.1007/s10997-015-9334-0 (Rivista fascia A lista ASN)
Bini, L., Dainelli, F., Giunta, F. (2013). Signaling strategies in annual reports: evidence from the disclosure of performance indicators, Advances in Accounting, n. 29 (2), pp.267-277, 2013, http://dx.doi.org/10.1016/j.adiac.2013.09.003
Capitoli in volume
Bini, L., Giunta, F., Mazzi, F., Terzani, S. (2025), Reportistica ESG e processi di creazione del valore, in Mio, C. (Ed.), Disclosure di sostenibilità, creazione di valore e gestione dei rischi ESG, Giappichelli Editore, ISBN 9791221115505, https://www.giappichelli.it/disclosure-di-sostenibilita-creazione-di-valore-e-gestione-dei-rischi-esg-9791221115505?srsltid=AfmBOopYqrUQcqPP_NtxUkwTHTGVHj m9WCP4w5TgiDS_7UXqPypCir4m
Bini, L., Simoni, L., Nesi, E. (2024). Economic consequences of climate-related disclosure: a review of the literature, in Moscariello, N. and Pizzo, M. (Eds.), Climate change and corporate reporting in Europe: Standard setting and disclosure practices, Cambridge Scholars Publishing, ISBN 978-1-0364-0207-5, pp. 126-152.
Cordazzo, M., Bini, L., Marsura, L. (2022). The intellectual capital disclosure in the management report before and after the European Directive 95/2014 in Italy, in Cinquini, L. & De Luca, F. (Eds.), Non-financial Disclosure and Integrated Reporting. Theoretical Framework and Empirical Evidence, 2022, Springer International Publishing, ISBN 9783030903541, https://www.springer.com/gp/book/9783030903541
Bini, L., Giunta, F. (2021). Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research, in Dumay, J., Nielsen, C., Lund, M., Massaro, M. and Guthrie, J. (Eds.), Research Handbook on Intellectual Capital and Business, Edward Elgar Publishing, ISBN-13: 9781785365317 https://www.e-elgar.com/shop/usd/research-handbook-on-intellectual-capital-and-business-9781785365317.html
Bini, L., Giunta, F., Miccini, R. (2020). The reliability of non-GAAP disclosure in Europe: an examination of presentational aspects, pp.242-287, inPizzo, M., e Moscariello, N. (Eds.) Reporting Non-Gaap Financial Measures: A theoretical and empirical analysis in Europe, Cambridge Scholars Publishing, ISBN:978-1-5275-4237-2.
Bini, L., Cordazzo, M., Marzo, G. (2020). La regolamentazione dell’informativa non finanziaria: il quadro di riferimento nazionale e internazionale. L’interpretazione del d.lgs. 254/2016 da parte delle imprese quotate italiane, in (a cura di) Cordazzo M., Marzo G., l’informativa non finanziaria dopo il d. Lgs. 254/2016. Evoluzione della normativa e implicazioni nelle pratiche aziendali, FrancoAngeli, ISBN 978-88-917-9078-1, 2020
Bini, L., Bellucci, M., Giunta, F. (2019). Implementing environmental sustainability engagement into business: sustainability management, innovation and sustainable business models, in C. Galanakis (Eds), Innovation Strategies in Environmental Science, Elsevier: Oxford, pp. 107-144, ISBN 978028173824.
Monografie
Bini, L., Bellucci, M. (2020). Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes, Springer. ISBN 978-3-030-24954-0. https://www.springer.com/gp/book/9783030249533
Bini, L., Dainelli, F. (2011). The Informational Capacity of Financial Performance Indicators in European Annual Reports, con F. Dainelli, Rimini, Maggioli Editore, 2011, ISBN 8838766150.
Studi e ricerche finanziati
Bini, L., Simoni, L., Dainelli, F., Giunta, F. (2019). Are non-financial KPIs in annual reports really “key”? An investigation of company disclosure and analyst reports in the UK, con F. Dainelli, L. Simoni, F. Giunta, Institute of Chartered Accountants of Scotland, Edinburgh. https://pdfs.semanticscholar.org/f11d/259936348fbca12c9da1cf1b5297181e7061.pdf
Comitati editoriale e attività di referaggio
Componente del comitato editoriale della rivista Financial Reporting da novembre | 2016 – presente.
Attività di referaggio per riviste nazionali e internazionali, tra cui Journal of Business Ethics (fascia A – JR AIDEA 2015-16; fascia B-VQR GEV13), Journal of Cleaner Production (fascia A – JR AIDEA 2015-16; fascia A-VQR GEV13), Financial Reporting (rivista accreditata AIDEA).
I principali interessi di ricerca riguardano l'evoluzione del corporate reporting, con specifico riferimento alla rendicontazione non finanziaria e alla disclosure ESG. L'attività di studio si concentra sull'implementazione degli SDGs nelle strategie aziendali e nella rendicontazione, sull'evoluzione dei business model e sulla misurazione della performance tramite KPI finanziari e non finanziari, indagando come queste pratiche influenzino la creazione di valore e la relazione con gli stakeholder.
Legenda
Associate Professor of Business Administration (13/ECON-06-SECS-P/07) at the Department of Economics and Management (DISEI), University of Florence, since 2021. Previously served as Assistant Professor (2012–2021) and Research Fellow at the same University. PhD in Planning and Control (2010) and Degree in Business Administration cum laude (2004), recipient of the “Villa Favard Award”.
Institutional Roles: President of the Bachelor's Degree in "Sustainable Business for Societal Challenges" and Erasmus Delegate for the Master’s Degree in Accounting, Auditing and Control. University Coordinator for the TALENTI – POT project (Orientation and Tutoring Plan) for the Economics, Management, and Tourism area, funded by the Ministry of University and Research (MUR). Former member of the University Technical-Administrative Committee (2021–2024).
Research and Coordination Activities: Research focus covers non-financial reporting, sustainability, and ESG value creation. Head of Research Unit for the PRIN 2022 project and Coordinator of the BEP "Sustainable Business for new Challenges" within the SHARE_Africa project. Principal Investigator for international competitive grants (ICAS).
Personal information
Laura Bini
Current accademic posiition
Associate Professor of Financial Accounting, Department of Economics and Management, University of Florence | 2021 – present
Institutional and governance roles
Chair of the Bachelor's Degree Programme in "Sustainable Business for Societal Challenges" University of Florence | 2022 – present
Erasmus Delegate Master’s Degree Programme in "Accounting, Auditing and Control", University of Florence | 2019 – present
Member of the Technical-Administrative Committee University of Florence | 2021 – 2024
Previous academic career
Assistant Professor of Financial Accounting, University of Florence | 2012 – 2021
Postdoctoral Research Fellow on the topic: “The quality of performance indicator disclosure in European corporate annual reports”, Department of Economics and Management, University of Florence | 2010 – 2012
Education and international mobility
PhD in Planning and Control University of Florence | 2010.
Visiting Scholar Manchester Business School (UK), Dept. of Accounting and Finance | 2008. Invited research period abroad (April – June)..
Degree in Business Administration (cum laude) University of Florence | 2004. Recipient of the "Villa Favard Award" for the most original thesis.
Coordination of projects and international networks
Coordinator of the BEP "Sustainable Business for Societal Challenges" promoted by the University of Florence within the project "Science Hubs for Advanced Research & Education with Africa" (SHARE_Africa) coordinated by the Higher Education with Africa (IHEA) Foundation and funded by the Ministry of University and Research (MUR) under the PNRR – NextGenerationEU, Transnational Education call (Project no. TNE23-00010. CUP: E46E24000010006) | 2025 – 2026.
Member of the academic network (Erasmus+ BIP) "Educating for global competence", an European international partnership involving CBS Cologne International Business School, University of Economics in Katowice, FHWien University of Applied Sciences, University of Zagreb, and ISCTE Lisbon | 2024 – present.
Head of research unit (PRIN 2022) for the project "Fostering sustainability mindset: How non-financial disclosure and corporate risk assessment may drive ESG value creation", funded by the Italian Ministry of University and Research (MUR) as a Project of Relevant National Interest (PRIN). The research involves a strategic partnership with Ca' Foscari University of Venice, University of Turin, and University of Genoa | 2022 – 2025.
Scientific coordinator (Principal Investigator) of the project titled "Are non-financial performance indicators really ‘key’? An investigation of companies’ disclosure and analyst reports in the UK", selected and funded by the Institute of Chartered Accountants of Scotland (ICAS), under the competitive call "What is performance" | 2017 – 2019.
Research group member of the project titled "Informative Capacity of Financial Key Performance Indicators in European Annual Reports: gap between civil and common law countries", funded by the Institute of Chartered Accountants of Scotland (ICAS) through an international competitive call | 2009 – 2011.
Participation in research groups and institutional initiatives
Member of the interdisciplinary research unit "SuSFashion Lab" of the University of Florence, a laboratory dedicated to sustainability in the fashion supply chain (Sustainability in Fashion). Inter-departmental collaboration involving the Dept. of Chemistry "Ugo Schiff" (DICUS), Dept. of Architecture (DIDA), Dept. of Industrial Engineering (DIEF), Dept. of Agriculture, Food, Environment and Forestry (DAGRI), and the Dept. of Economics and Management (DISEI) | 2025 – present.
Member of the Italian Society of Accounting and Business Administration Scholars (SIDREA) study group on "Non-financial communication and integrated reporting models", coordinated by Prof. Cinquini, S. and Prof. De Luca, F. | 2020 – 2022.
Member of the research project “TOP 500 – Ricognizione dei bilanci delle 500 principali imprese industriali della provincia di Firenze”, for the analysis of the financial statements of the top 500 industrial companies in the province of Florence, funded by PriceWaterhouseCoopers (PwC) | 2019 – 2025.
Member of the working group on the project “Osservatorio bilanci: la comunicazione all’interno della Relazione sulla Gestione – Edizione 2022” (Financial Statements Observatory – Communication within the Management Commentary – 2022 Edition) promoted and funded by the National Council of Chartered Accountants and Accounting Experts (CNDEC) in collaboration with the University of Campania Luigi Vanvitelli, the University of Florence, the University of Genoa and the University of Brescia | 2020 – 2022.
Member of the economic-financial observatory on the Prato industrial system, promoted and funded by the Unione Industriale Pratese and Prato Chamber of Commerce in collaboration with the Department of Economics and Management of the University of Florence. | 2012 – 2006
Teaching activity (selected recent experience)
Lecturer, "Business Planning and Impact Evaluation" (9 ECTS in English) Bachelor's Degree in "Sustainable Business for Societal Challenges" (L-18), University of Florence I 2023 – present
Lecturer, "Strategic Managerial Accounting" (9 ECTS in English) Master's Degree in "Accounting, Auditing and Control" (LM-77), University of Florence I 2021 – present
Lecturer, "External and Internal Integrated Reporting" Master Level I in "Innovation for Continuous Improvement in Public Administration", University of Florence I 2023 – present
Lecturer, "Business Administration" (9 ECTS) Bachelor's Degree in Business Administration, University of Florence I 2013 – 2022
Lecturer, "Financial Statement Analysis" Master Level I in "Corporate Banking", University of Florence I 2014 – 2022.
Selected publications
Forthcoming
Journal articles
Bini, L., Schaper, S., Simoni, L., Giunta, F., & Nielsen, C. (2023). Mandatory non-financial disclosure: is everybody on the same page about business model reporting? Accounting Forumhttps://doi.org/10.1080/01559982.2023.2170036.
Bini, L., Giunta, F., Miccini, R., Simoni, L. (2021). Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. Journal of Management and Governance. https://doi.org/10.1007/s10997-021-09608-3.
Cordazzo, M., Bini, L. and Marzo, G., (2020). Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence. Business Strategy and the Environment, 29(8), pp. 3470-3483. https://onlinelibrary.wiley.com/doi/abs/10.1002/bse.2589.
Simoni, L., Bini, L., Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries, Meditari Accountancy Research, 28(6), pp. 1059-1087 https://doi.org/10.1108/MEDAR-03-2019-0462.
Bini, L., Bellucci, M., Giunta, F. (2018). Integrating sustainability in business model disclosure: Evidence from the UK mining industry, con Journal of Cleaner Production, 171, pp. 1161-1170, https://doi.org/10.1016/j.jclepro.2017.09.282
Bini, L., Dainelli, F., Giunta, F. (2016). Business model disclosure in the Strategic Report: Entangling intellectual capital in value creation process, Journal of Intellectual Capital, Vol. 17, 1, pp.83–102, 2016, http://dx.doi.org/10.1108/JIC-09-2015-0076.
Bini, L., Dainelli, F., Giunta, F. (2015). Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure, Journal of Management & Governance, 21(1), pp.63-91, http://dx.doi.org/10.1007/s10997-015-9334-0.
Book chapters
Monographs
Funded studies and research
Editorial boards and reviewing activity
Member of the editorial board Financial Reporting Journal | 2016 – presente.
Reviewer activity National and international journals, including Journal of Business Ethics, Journal of Cleaner Production, Financial Reporting.
My main research interests concern the evolution of corporate reporting, with specific reference to non-financial reporting and ESG disclosure. Current studies focus on the implementation of SDGs in corporate strategies and reporting, the evolution of business models, and performance measurement through financial and non-financial KPIs, investigating how these practices influence value creation and stakeholder relations.
