Francesca Magli is an Associate Professor in Business Administration at the Department of Business and Law, University of Milano-Bicocca. Her research interests include corporate governance and control systems, accounting, accounting history, financial management and communication, corporate and integrated reporting, and management and control. She is academic member of the European Accounting Association, SIDREA (the Italian accounting association), and AFAANZ (the Australian and New Zeeland accounting and finance association). Andrea Amaduzzi is Full Professor in Business Administration at the Department of Business and Law, University of Milano-Bicocca. His research interests include financial accounting, accounting standards, sustainability and integrated reporting, assets and business valuation. He is academic member of SIDREA (the Italian accounting association) and IVSC (International Valuation Standards Council). He is the director of “Center of Business Studies” (University of Milan Bicocca) and coordinator of the degree courses in Business Administration at the University of Milan-Bicocca.