MSB.IS

This study analyses the impact of managers’ beliefs and attitudes concerning Non-financial Information corporate reporting practices through the Theory of Planned Behavior. A PLS-SEM model based on theory was drawn up about the potential factors determining the “Intention to Engage in SR” and “Sustainability Reporting” by Italian and Spanish managers and firms.

本研究基于计划行为理论（Theory of Planned Behavior），剖析管理者信念与态度对企业非财务信息披露实践的影响。同时，本研究基于该理论构建偏最小二乘结构方程模型（PLS-SEM），用于探究决定意大利与西班牙管理者及企业"参与可持续报告（Sustainability Reporting，简称SR）的意愿"与"开展可持续报告"的潜在影响因素。