Non-financial information about intangibles and CSR in the context of mandated non-financial disclosure: A configurational approach for Italian listed companies

Currently, various stakeholders are pressuring companies to engage in social and environmental responsibility. Consequently, they must concentrate much effort on non-financial information (NFI) rather than financial information (Campra et al., 2020; Nekhili et al., 2017; Grougiou et al., 2016; Perks et al., 2013). Companies also run activities that could affect climate change issues and may harm the surrounding environment and society. Therefore, investors and other stakeholders are paying growing attention to risk-related disclosure (RDQ), as well as the connected policies, referring to NFI on intangibles and Intellectual Capital (IC) that could support facing risky scenarios (De Luca et al., 2020; Carnabuci, 2011).