Annamaria Zampella, PhD, is Assistant Professor of Accounting at the Department of Economics, Management, Institutions (DEMI) of the University of Naples Federico II (Italy). She has published papers in international journals such as Accounting in Europe and Review of quantitative finance and accounting. Her research interests focus on IAS/IFRS, risk disclosure, non-financial disclosure and capital market research. She is teaching Sustainability reporting and Budget & reporting at the Department of Economics, Management, Institutions of the University of Naples Federico II; in addition, she is teaching Accounting in Biotech firms at the Department of environmental, biological and pharmaceutical sciences and technologies at the University of Campania Vanvitelli.