Evolution of Corporate Disclosure

Alessandro Ghio is an Assistant Professor in Accounting at Monash University (Australia). His research focuses on issues in financial reporting quality, corporate social media communication, the sociology of the accounting profession.Roberto Verona is an Associate Professor of Accounting at the Department of Management and Economics, University of Pisa (Italy), certified tax advisor and auditor. His main research interests are in financial statement policies, extraordinary operations, gambling and the history of accounting.

• Introduction.-An Analysis of Financial Reporting.-Voluntary Corporate Disclosure.-Social and Environmental Reporting.-New Communication Channels.-Conclusions.