Valentina Minutiello

The interest of academics in Integrated Reporting (IR) has shifted over the years from identifying the determinants of its adoption to the factors that improve its quality. Among these, the ownership structure can play a fundamental role in its connection with companies' corporate governance and its influence on corporate disclosure. This study, through the analysis of 184 integrated reports, aims to increase the existing knowledge on the determinants of IR quality by analyzing its relationship with the presence of sustainable investors. Three types of investors are considered: the Principles for Responsible Investment (PRI) signatories, the investors with a long‐term perspective and the institutional investors. The results, interpreted in the light of the stakeholder theory and the institutional theory, demonstrate a positive effect of the presence of sustainable investors on the quality of the reports.

This study presents a bibliometric analysis combined with a structured literature synthesis on the evolution of sustainability reporting in the context of digital transformation. The aim is to map the field, identify emerging research streams, and highlight key gaps in digitalization and sustainability reporting research. The analysis is based on 148 peer‐reviewed articles on sustainability reporting, integrated reporting, online corporate communication, digitalization, and social media, retrieved from Scopus and Web of Science up to 2025. A systematic literature review integrated with bibliometric analysis combining publication trend analysis, citation analysis, and keyword co‐occurrence network analysis is conducted. Six interrelated clusters are identified, illustrating the evolution of the field and the growing integration between digital technologies and sustainability reporting systems. Findings show a dual role of digitalization: it enhances transparency, efficiency, stakeholder engagement, and traceability of sustainability information, while also creating challenges such as data fragmentation, lack of standardization, symbolic disclosure, algorithmic opacity, and greenwashing risks. The study contributes by offering an integrated mapping of the digitalization–sustainability reporting nexus and shows that effects are context‐dependent. It provides conceptual and practical insights for organizations and future research.

This study aims to investigate the role of non-financial information (NFI) in shaping Corporate Social Responsibility (CSR) strategies in the food sector. It seeks to map the intellectual structure of the field and identify the main research streams and emerging trends. A Systematic Literature Network Analysis (SLNA) is applied to 688 academic articles published between 1975 and 2024, integrating systematic literature review techniques with bibliometric and network analysis tools in order to provide a structured overview of the research domain. The findings highlight the central role of NFI in supporting sustainability performance through Environmental, Social and Governance (ESG) indicators, including carbon emissions, resource use and supply chain transparency. The results also show that structured and reliable non-financial disclosure enhances corporate legitimacy, strengthens consumer trust and supports strategic innovation aligned with stakeholder expectations. The study contributes to the literature by providing a comprehensive and network-based mapping of research on NFI in the food sector, identifying key thematic clusters and emerging research directions. From a practical perspective, the findings underline the importance of robust non-financial reporting frameworks to improve transparency, comparability and informed decision-making.

In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls. Through the review of 85 articles, we investigate how the integration process unfolds, how and why it is addressed by different actors and identify avenues for future research. We developed an analytical framework that highlights key actors shaping the process, their purposes, the main dimensions of integration and its potential barriers. We contribute to theory by proposing an extended framing of the process, which comprises a conceptual dimension (embedding of sustainability values and interconnection of MCSs and sustainability control systems) and a technical dimension (architecture design). We also offer practical and policy insights, clarifying the influential actors' roles, suggesting different ways to configure integrated systems and illustrating how organizations respond differently to institutional pressures.

Integrating environmental and social practices into small and medium-sized enterprises (SMEs) remains challenging, particularly, due to limited corporate social responsibility (CSR) implementation and the lack of effective environmental management tools. This study explores the drivers behind sustainability adoption and environmental, social and governance (ESG) disclosure among 196 Italian manufacturing SMEs in the northern region. Using a mixed-methods approach and PLS-SEM analysis, the research identifies the main factors influencing SMEs' alignment with the sustainable development goals (SDGs). Results show that corporate beliefs are more influential in guiding sustainability strategies than leaders' personal backgrounds or firm characteristics. Additionally, the availability of sustainability accounting tools and the impact of the COVID-19 pandemic have accelerated sustainability transitions. The study provides early but significant insights into how SMEs are approaching responsible practices and offers guidance for policymakers and institutions to support this shift. It highlights the urgent need for targeted frameworks that help SMEs fully integrate social and environmental considerations, thus contributing meaningfully to the global SDGs agenda.