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Does Structural Capital affect SDGs Risk-related Disclosure Quality? An empirical investigation of Italian large listed companies
2020
Sustainability
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 (CSR) in a stakeholder engagement perspective. Prior studies called for further investigation about nonfinancial risk disclosure and claimed that companies mandated to disclose risk-related
doi:10.3390/su12051776
fatcat:b5lhtuil3zasxhj5ywfipgq4vm