Preliminary issue to the Non-Financial Information, intangibles and digitalization: premises and concepts

This book aims to investigate several perspectives of analysis in thecorporate non-financial information, intangibles and digitalization topics collecting primary studies, research views and forthcoming researches by scholars also attending the Workshop To.Su in 2023 in which were presented results of the project “Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles and Digitalization. Tornado or Sunshine?: it mainly aimed to analyse “the renewed accounting regulation through the European Union Directive 95/2014 on non-financial and diversity information (EU Directive) defining its features, impacts and implications in the European scenario also in the light of the strategic role of intangibles and digitalization processes.”.