Camilla Falivena

Walking “into” the talking on the implementation of accrual concept: the dialogic relationship between Eurostat and member states

Purpose In response to the call for a proactive and nuanced debate on the reconciliation process between Governmental Accounting (GA) and National Accounts (NA) within the broader context of the ongoing public sector accounting reform in Europe, this study aims to investigate the...

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability report...