“…The main international players have become increasingly interested in social-environmental reporting (United Nations Conference on Trade and Development, World Intellectual Capital Initiative, AccountAbility 1000, Global Reporting Initiative, International Integrated Reporting Council, Institute of Chartered Accountants, etc.). As well as of many studies (Gray et al, 1987;Gray et al 1996;Cormier & Gordon, 2001;Cerin, 2002;Eccles & Krzus, 2010;Eccles & Serafeim, 2011;Brondoni, 2003;Salvioni & Astori, 2013;Brondoni, 2014;Salvioni & Bosetti, 2014;Cantino & Cortese, 2017) and regulations and financial market guidelines (Environmental, Social and Governance Reporting by London Stock Exchange Group; Directive 2014/95/EU, etc. ).…”