The engagement of stakeholders in non-financial reporting. New information‐pressure, stimuli, inertia, under short‐termism in the banking industry
In the past few years non-financial reporting has been a widely debated issue in literature, not least because of its importance during times in which topics such as climate change and social transformations have become strategic issues, particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary non-financial reporting system to a mandatory one for larger companies.