Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies

In a context of widespread acceptance and implementation of the United Nations Sustainable Development Goals (SDGs), this paper discusses the possible relationship between intellectual capital (IC) and nonfinancial information (NFI), particularly related to SDGs and corporate social responsibility (...

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Bibliographic Details
Main Authors: Francesco De Luca, Andrea Cardoni, Ho-Tan-Phat Phan, Evgeniia Kiseleva
Format: Article
Language:English
Published: MDPI AG 2020-02-01
Series:Sustainability
Subjects:
csr
Online Access:https://www.mdpi.com/2071-1050/12/5/1776