Non-Financial Disclosure Between Regulation, Digital Innovation, and Stakeholder Engagement: Towards Sustainable and Inclusive Models

Scientific-Disciplinary Group

13/ECON-06 - Business Administration, Accounting & Performance Measurement

Description

This research project investigates the evolution of non-financial disclosure from a compliance-driven requirement to a strategic tool for transparency and value creation, focusing on the enabling role of digital innovation and stakeholder engagement. The study examines how European and national standards and obligations shape the content, quality, and comparability of ESG information, and how technologies such as data analytics, collaborative platforms, and digital assurance solutions can enhance data traceability, timeliness, and reliability. A second focus concerns stakeholder involvement mechanisms—expectation mapping, materiality assessment, structured dialogue, and feedback—and their impact on reporting credibility and on the inclusiveness of decision-making processes. The project aims to propose an integrated model of non-financial disclosure that combines compliance, innovation, and accountability, providing actionable guidance for both public and private organizations.

Compensation

22,500 Euro

Job posting website

https://lavorainateneo.unito.it/index_ir.html?type=SEL_IDR

Number of positions

1

Maximum duration

12.0

Funding body

Università di Torino

How to apply

https://pica.cineca.it/unito/pem-2026-ii/

Selection process