by Alberto Tonelli · Giappichelli · tapa blanda · ISBN 9791221115802
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This volume is a scientific monograph aimed at researchers and academics in the field of business economics. It explores the reporting of intangible assets according to national and international accounting standards, considering their relationship with recent developments in sustainability reporting regulations. Specifically, the work provides an academic and empirical analysis of the relationship between intellectual capital disclosure and Environmental, Social, and Governance (ESG) performance in light of the Corporate Sustainability Reporting Directive (CSRD).
