Sustainability Reporting

Chiara Mio is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. As Chairman of Crédit Agricole FriulAdria from 2014 to 2022, she was the first woman in Italy to chair a commercial bank.Marisa Agostini is an Associate Professor of Accounting and Corporate Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy, where she has taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of Business, The University of Texas in Austin, USA.Francesco Scarpa is an Assistant Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. He obtained his PhD in Business & Law at the University of Bergamo in 2021 after a visiting research period at the School of Management of the University of Bath, UK.

• Chapter 1: INTRODUCTION.- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting.- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review.- CHAPTER 4. Materiality in sustainability reporting.- Chapter 5: CONCLUSION. Future development and directions for sustainability reporting.