Marisa Agostini is an Associate Professor of Accounting at the Venice School of Management, Ca’ Foscari University of Venice (Italy). Valentina Beretta is a Senior Researcher in Sustainability Reporting, Governance and Ethics, and Business Administration, Department of Economics and Management at the University of Pavia (Italy). Chiara Demartini is a Full Professor in Financial and Management Accounting at the Department of Economics and Management of the University of Pavia (Italy). Alessandro Ghio is an Associate Professor of Management Control at ESCP Business School (France). Sara Trucco is a Full Professor of Business Administration, Department of International Humanities and Social Sciences at Università degli Studi Internazionali di Roma (Italy).