The Going-Concern-Principle in Non-Financial Disclosure

1. The Going-Concern in Accounting Research.- 2. The Corporate Sustainability Reporting and Disclosure.- 3. The Going-Concern in the Non-financial information.- 4. Primary Conclusions Towards Concepts and Challenges to Come.

Rosa Lombardi is an Associate Professor in Accounting at Sapienza University of Rome (Italy). She received her Ph.D. from the University of Cassino & Southern Lazio (Italy). She serves as Editor-in-Chief (Int.J. Digital Culture & Electronic Tourism), Associate/Guest Editor, Editorial Board Member, and Reviewer of several international high-quality peer-reviewed academic journals. She is Academic Coordinator for the Erasmus Programme & CIVIS Alliance at the Faculty of Economics, Sapienza University of Rome (Italy). Her research interests & scientific publications mainly cover financial & non-financial accounting, sustainability accounting, corporate disclosure, ethics & corruption prevention models, entrepreneurial universities, corporate governance, management accounting, auditing, corporate social responsibility, intellectual capital, corporate valuation, decision-making process, smart technologies. She is the SIDREA Research Group's Coordinator on "Smart Technologies, Digitalization & Intellectual Capital". She is the winner of several awards (e.g. EMERALD/EMRBI Award for Emerging Researchers; Best Paper Award SOItmC&RTU).