Matteo La Torre

Matteo La Torre è Professore Associato in Economia aziendale (SECS-P/07) presso il Dipartimento di Economia dell'Università "G. d'Annunzio" di Chieti-Pescara, dove ha conseguito il Dottorato di ricerca in “Economics & Business”. È stato visiting research scholar presso la Macquarie University di Sydney.

Svolge attività di ricerca sui temi della rendicontazione di sostenibilità e non finanziaria d’impresa, con particolare riferimento al sustainability reporting, l'integrated reporting, l’intellectual capital, l’information security e le digital technologies. È attualmente membro dell’Editorial Board delle riviste Accounting, Auditing and Accountability Journal, Meditari Accountancy Research e Management Control.

Google Scholar profile

ResearchGate profile

PUBBLICAZIONI

Libri e monografie 

• La Torre M. (2025), "Standard internazionali per la rendicontazione di sostenibilità: produzione normativa, standard-setting e convergenze internazionali", ARACNE Roma, pp.152, ISBN:979-12-218-1845-1. LINK

Peer-review journal articles

1. Patrizia Di Tullio, Matteo La Torre, Michele Rea (2025) "Sustainability reporting regulation: hypes, myths and reflections". Management Decision 2025; https://doi.org/10.1108/MD-10-2024-2462
2. de Villiers, C., Dimes, R., La Torre, M. and Molinari, M. (2024), "The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda", Pacific Accounting Review, Vol. 36 No. 2, pp. 255-273. https://doi.org/10.1108/PAR-02-2024-0038
3. Di Tullio, P., La Torre, M., Rea, M.A., Guthrie, J. and Dumay, J. (2024), "Beyond the planetary boundaries: exploring pluralistic accountability in the new space age", Accounting, Auditing & Accountability Journal, Vol. 37 No. 5, pp. 1283-1311. https://doi.org/10.1108/AAAJ-08-2022-6003
4. Sabelfeld, S., Dumay, J., & La Torre, M. (2024) "Adapting integrated reporting through the stages of local rationalisation", Accounting Forum, Vol. 48 No. 4, pp. 747-771. https://doi.org/10.1080/01559982.2023.2180836 
5. de Villiers, C., La Torre, M., Botes, V. (2022) "Accounting and social capital - A review and reflections on future research opportunities", Accounting and Finance, ISSN: 1467-629X. https://doi.org/10.1111/acfi.12948
6. de Villiers, C., La Torre, M., Molinari, M. (2022) "The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)", Pacific Accounting Review. https://doi.org/10.1108/PAR-02-2022-0034
7. La Torre, M., Di Tullio, P., Tamburro, P., Massaro, M. and Rea, M.A. (2022), "Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation", Accounting, Auditing & Accountability Journal, Vol. 35 No. 9, pp. 1-27 https://doi.org/10.1108/AAAJ-08-2020-4819 
8. Di Tullio, P., La Torre M. (2022) "Sustainability Reporting at a Crossroads in Italian Universities: Is Web-Based Media Adoption Deinstitutionalising Sustainability Reporting?", Administrative Science, Vol. 12, No. 1:34. https://doi.org/10.3390/admsci12010034 
9. Di Tullio P., La Torre M., Dumay J., Rea M. (2021) “Accountingisation and the narrative (re)turn of business model information in corporate reporting”, Journal of Accounting and Organizational Change, ISSN: 1832-5912, https://doi.org/10.1108/JAOC-09-2020-0144
10. Di Tullio P, La Torre M, Rea MA. Social Media for Engaging and Educating: From Universities’ Sustainability Reporting to Dialogic Communication. Administrative Sciences. 2021; 11(4):151. https://doi.org/10.3390/admsci11040151 
11. La Torre M., Botes V., Dumay J., Olderemn, E. (2021). Protecting a new Achilles heel: The role of auditors within the teleoaffective structure of data protection. Managerial Auditing Journal, Vol. 36 No.2, pp. 218-239. https://doi.org/10.1108/MAJ-03-2018-1836 
12. La Torre M., Sabelfeld S., Blomkvist M. & Dumay, J. (2020). Rebuilding trust: sustainability and non-financial reporting and the European Union regulation, Meditari Accountancy Research, Vol. 28 No. 5, pp. 701-725. https://doi.org/10.1108/MEDAR-06-2020-0914 
13. La Torre, M., Dumay, J., Rea, M. A., & Abhayawansa, S. (2020). A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council. The British Accounting Review, 52(2), 100836 https://doi.org/10.1016/j.bar.2019.100836 
14. Dumay, J., La Torre, M., & Farneti, F. (2019). Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU. Journal of Intellectual Capital, 20(1), 11–39.
15. La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research, 26(4), 598–621.
16. La Torre, M., Valentinetti, D., Dumay, J., & Rea, M. A. (2018). Improving corporate disclosure through XBRL: An evidence-based taxonomy structure for Integrated Reporting. Journal of Intellectual Capital, 19(2), 338–366.
17. La Torre, M., Dumay, J., & Rea, M. A. (2018). Breaching intellectual capital: critical reflections on Big Data security. Meditari Accountancy Research, 26(3), 463–482.
18. La Torre, M., Botes, V. L., Dumay, J., Rea, M. A., & Odendaal, E. (2018). The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution. Meditari Accountancy Research, 26(3), 381–399.
19. Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the International Integrated Reporting Framework. Meditari Accountancy Research, 25(4), 461–480.
20. Rea, M. A., & La Torre, M. (2014). Il ciclo di gestione della performance nelle Camere di Commercio: approcci e livelli di compliance. Rivista Italiana Di Ragioneria e Di Economia Aziendale, 114(4/5/6), 160–176.

Book chapters

• La Torre, M., Di Tullio, P. (2024), “Business strategy and SDGs: Enacting utopian thinking”, In Venturelli, A. Mio. C. (Eds), “The Routledge handbook of sustainable development goals accounting”, Taylor &Francis Group, London, pp. 128-135, ISBN: 978-1-032-51828-2. LINK
• La Torre M., Lucchese M., Mancini D. (2021) “Human Capital Vulnerability and Cybersecurity Risk Management: An Integrated Approach”. In: Chiucchi M.S., Lombardi R., Mancini D. (eds) Intellectual Capital, Smart Technologies and Digitalization. SIDREA Series in Accounting and Business Administration. Springer, Cham. pp. 171-182. https://doi.org/10.1007/978-3-030-80737-5_13 
• La Torre M., Lucchese M. (2020). Cyber security, impatto sul sistema aziendale e sulla governance. In: Lombardi Rosa; Chiucchi Maria Serena; Mancini Daniela. "SMART TECHNOLOGIES, DIGITALIZZAZIONE E CAPITALE INTELLETTUALE: SINERGIE E OPPORTUNITÀ". pp. 203-219, Franco Angeli, ISBN: 9788835103578
• Guthrie, J., La Torre, M. (2020). "Integrated reporting adoption with no substantial change: a case study of a large chemical producer", in C. de Villiers, P. K. Hsiao, & W. Maroun (Eds.), The Routledge Handbook of Integrated Reporting (1st Edition). Routledge.
• La Torre, M., Bernardi, C., Guthrie, J., Dumay, J (2019), “Integrated reporting and integrated thinking: Practical challenges”, in S. Arvidsson (Ed), Challenges with Managing Sustainable Businesses, Palgrave, London.