Development of Non-Financial Reporting

Valentina Minutiello, (Ph.D) is a Research Fellow in Accounting and Sustainability at Cattaneo University (LIUC) and a Certified Chartered Accountant. At the same University, she is an Assistant Professor for the courses Management and Principles of Accounting, Accountability & Sustainable Accounting, Accounting and Financial Reporting and Impact Accounting & ESG Reporting. She is the author of several scientific articles and books in both national and international contexts and journals.

• 1. A short premise.- 2. The evolution and new trends of the Intellectual Capital Disclosure: a Systematic Literature Network analysis.- 3. The circular economy disclosure in EU setting.- 4. Is it just a matter of reputation? A study on the impact of ESG controversies on corporate disclosure.- 5. Conclusions.