Harmonising non-financial reporting regulation in Europe : Practical forces and projections for future research

[1 ]Department of Economic Studies, University “G. d’Annunzio” of Chieti-Pescara, Pescara, Italy

[2 ]Department of Business Administration, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden

[3 ]Department of Accounting and Corporate Governance, Macquarie University, Ryde, Australia