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Open access Aug 2026

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains lim...

Francesco Sotti, E. Bandi, Patrizia Tettamanzi · 0 citations

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