This Conference comes at a historic time for sustainability reporting. The publication of the Corporate Sustainability Reporting Directive (CSRD) in the Official Journal of EU on 16th of December 2022 marks a revolutionary step for this form of reporting in the EU member states.

 The equal footing on which sustainability and financial reporting have been put by the new legislation, makes it necessary a profound change in corporate culture, governance and risk management, as well business  reconceptualisation and conduct. Information lies at the heart of this revolution and is seen as a catalyser of this epochal transformation.

The very concept of “value creation” becomes richer and more articulated, encompassing also the medium-long term perspective and the related ability to support an entity’s value creation over time especially through intangibles and intellectual capita (IC). The passage from a purely shareholder oriented perception of value to a stakeholder and sustainability-infused vision of this notion represents another element of a not easy transition in the company ecosystems.

The 18th EIASM Interdisciplinary Conference on "Intangibles, Intellectual Capital, and Sustainability: Reporting, Governance, and Value Creation" aims to stimulate the discussion and showcase advances in knowledge, understanding and practicalities concerning the above issues with particular reference to reporting, corporate governance and value creation. Despite the enormous progress and advancements in many of these fields we have been observing over the last 20 years or so, a variety of questions remain unsolved, and many issues are still disputable and require constructive debate. We would also need a contribution to building a more robust and continuous bridge between academics and practitioners. In this perspective, topics of particular interest include (but they not limited to) the following: 

• From NFRD to CSRD – challenges, expectations, practicalities;
• The role of new regulations and European (ESRS) and international (ISSB; GRI) standards for sustainability reporting;
• Advancements in integrated and sustainability reporting, measurements, and disclosures;
• Benefits and limitations of ESG reporting and disclosure cases in various situations and industrial, financial/banking and national contexts;
• Non-financial information and the needs of stakeholders’ expectations for ESG reporting
• The power and the future of sustainability and integrated reporting for corporate and non-profit sectors;
• Sustainability and integrated reporting vis-à-vis intangibles and value creation;
• Sustainability reporting and corporate governance;
• Sustainability disclosure and managerial and organisational transformations;
• Leaders’ role in implementing sustainability principles, standards, and measurements;
• Sustainability reporting and ratings in financial institutions;
• Intangibles, sustainability, and corporate risk and risk management;
• Company knowledge management and risk;
• Management and development of intangibles and IC in public sector entities (universities, health organizations, public local and regional authorities, central governmental entities, etc.);
• Sustainability processes, reporting and value creation in public sector entities;
• Knowledge creation, IC communication in the reporting of universities;
• Smart cities and dialogue with citizens.