Stefano Zambon

Stefano Zambon
University of Ferrara | UNIFE · Department of Economics, Institution, Territory

About

23
Publications
2,469
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
468
Citations

Publications

Publications (23)
Article
Full-text available
Purpose – This paper develops a conceptual framework for extended external reporting (EER) influences (EERI), including Sustainability, Non-Financial, Integrated, and Value Reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptu...
Article
Purpose The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular model (sustainability and/or integrated). This study ai...
Article
Information used to manage the business and support the decision‐making of stakeholders is being subject to an evolution. In this context, traditional financial reporting is considered not sufficient anymore. This has translated into a sharp increase in the number of firms that have begun to adopt emerging reporting practices. This study aims to ex...
Article
Nowadays, we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards sustainable development of organizations is increasingly needed. A remarkable body of evidence already exists on how large listed companies are facing this change, but very little is kn...
Article
Purpose – Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas. However, dating back to the beginning of the 1900s, intangibles was a topic that in the USA dominated the law and taxation fields. Indeed, at that time few papers were...
Article
Purpose: The paper aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote IC reporting in their country. Firstly, it will examine the contextual premises and conditions that have encouraged (or inhibited) IC reporting. Secondly, it will investigate the way these premises and...
Book
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives...
Article
It is commonly recognized that nowadays social and environmental aspects, and more in general stakeholder-linked issues, are becoming important corporate value drivers. It is also rather clear that there is a strong relationship between the stakeholder perspective, and a number of concepts and practices which stress non-financial aspects of company...
Article
Appréhender le capital intellectuel est devenu une des préoccupations prégnantes des entreprises et, dans un contexte de financiarisation croissante des relations économiques, la question sous-jacente soulevée par cet article est celle de l’impact présumé de ce capital intellectuel sur la création de valeur. Des perspectives multiples caractérisent...

Network

Cited By