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R. Ferrini

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Open access Sep 2026

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their...

Andrea Bellucci, Andrea Cardoni, R. Ferrini · 0 citations

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