Beyond financial reporting disclosures

Financial disclosures, as a corporate communication mechanism, are being challenged for their relevance and adequacy in providing information able to satisfy the changing stakeholders’ requirements. New disclosure forms and narratives, superseding traditional financial reporting, are capturing the attention of academics and practitioners, trying to address the information value for companies, managers, consultants, investors, analysts and the social communities. This Special Issue addresses these topics investigating new venues of corporate disclosure. Broadly, it focuses on the contents of non-financial disclosure and their relevance for capital markets and their impact on organizations and users’ behaviors