Institution: | 1.International Integrated Reporting Council (IIRC), The Helicon, 1 South Place, London, EC2M 2RB, UK ;2.Department of Economics and Statistics, University of Naples “Federico II”, Via Cinthia – Monte S. Angelo, 80126, Naples, Italy ;3.Faculty of Economics and Law, Kore University of Enna, Cittadella Universitaria, 94100, Enna, Italy ; |