Fascicolo 1/2026
Opinion piece
Discussion
Articles
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- Eleonora Monaco, Luca Galati, Matteo Merlo, Beyond NFRD compliance: Is social tone associated with better corporate social performance?
- Alessandro Sura, Emanuele Di Ventura, Stakeholder engagement in the development of sustainability standards: Evidence from EFRAG and ISSB comment letters
- Alessandra Allini, Ilaria Martino, Adele Caldarelli, The influence of managers’ characteristics on qualitative materiality factors: Some empirical evidence
- Claudia Curi, Sara Longo, Bank transparency under scrutiny: Assessing the COVID-19 debt moratoria program
- Mauro Romano, Antonio Netti, Marika Intenza, IFRS 9, calendar provisioning and bank behaviour in Europe: The role of judicial efficiency