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Sustainability is a business strategy combining economic, social, and environmental issues. This paper examines the corporate governance and sustainability literature. So we consider a new bibliometric database focusing on the network of keywords appearing in the literature. The quantitative approach is also new: we combine the information from different community detection algorithms to find the most important results and relationships in the literature. The final results show that the literature on corporate governance and sustainability raises an essential strategic question: for long-term sustainability if there needs to be a strong link between stakeholders and corporate social responsibility (CSR). So, considering a company's actions' social, economic, and environmental effects can help figure out how much corporate responsibility is needed. Also, companies that consider CSR and sustainability in their businesses find it easier to keep long-term relationships with customers, employees, and other stakeholders, which can be considered vital. Last, a strategic view of corporate governance should emphasize the importance of intellectual capital and the Triple-Bottom-Line approach to sustainable growth in a strategic view of corporate governance. In this sense, a more wholesome view of value creation aims to provide companies with better financial results while also serving society's environment and social well-being. By addressing these issues, governments and other groups can make the business world more sustainable and responsible.

This study investigates the relationship between earnings management and financial statements frauds. We examine how earnings management practices; done in the two years before the fraud, impact the likelihood of fraud occurrence. Moreover, we introduce a new measure for the fraud intensity. Using a sample of 70 fraud and 70 no-fraud firms, we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence. This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud, and it can be also useful for practitioners, because using the analysis of earnings management practices, analysts can foresee and prevent financial statements frauds.

This study reviews the emerging field of mandatory disclosure of non-financial information ( ) to develop insights into how research is developing, to offer a critique of the research to date, and to outline future research opportunities. The authors find that most published research presents normative arguments for and there is little research examining practice. Thus, the authors call for more research that critiques ’s rhetoric and practice. This study offers an insightful critique into an emerging accounting issue and widespread business practice. The research findings provide insights into future research needs on .

The paper empirically explores how firms’ Corporate Social Responsibility (CSR) disclosure varies according to their ownership structure. Three different kinds of ownership structures are considered: family firms (FFs), state-owned firms (SOFs) and firms with dispersed ownership (DOFs). It is the first study examining the relationship between CSR disclosure and ownership structure, which includes in the analysis also FFs and SOFs. The analysis is provided on a sample of 192 listed firms with reference to Italy, a suitable setting for the purpose of the study due to the considerable presence of both FFs and SOFs. Firstly, a content analysis on the CSR documents disclosed by the 192 firms is provided and then data are empirically analysed to test whether the ownership structure influences a firm’s CSR disclosure. Results show that FFs and SOFs disclose less CSR information and the explanation can be found in the lower level of agency problems they have to face. The paper contributes to the stream of literature about CSR disclosure, because it argues that the contents of CSR disclosure vary according to firm’s ownership structure and also to those about FFs and SOFs because it shows that the presence of a concentrated ownership lowers the level of CSR information disclosed.

Corporations are rapidly expanding their use of social media in corporate disclosure, and many firms are now entering into a virtual dialogue with stakeholders to communicate their economic, social and environmental impacts on society. However, the use of social media as a form of dissemination in communicating corporate social responsibility still remains an under-investigated research topic. Stemming from these considerations, the purpose of the paper is to analyse how companies are using social media platforms to disclose the corporate social responsibility practices in order to engage stakeholders in compelling and on-going virtual dialogs, comparing how Socially Responsible and Not Socially Responsible companies use social media platforms to communicate their corporate social responsibility initiatives and interventions. The analysis supports the current calls for innovative forms for corporate disclosure and provides empirical evidence on the corporate use of social media for communicating CSR practices, using a sample of Italian Listed companies.