Cristiano Busco, PhD is Professor of Accounting, Reporting and Sustainability at Luiss Business School and UCL School of Management. He is the scientific coordinator for Impact Management at the GIIM Observatory, Luiss University and Co-Chair of the Integrated Thinking and Strategy Group at IFRS Foundation. His research expertise is in integrated thinking and reporting, sustainability and organisations’ impact. Costanza Consolandi, PhD is Associate Professor of Corporate Finance at the University of Siena and a member of the GIIM Observatory at LUISS University. Her research focuses mainly on finance and sustainability, corporate governance and value creation in non-financial sector. Irma Malafronte, PhD is Senior Lecturer in Accounting and Finance at the University of Roehampton and a member of the GIIM Observatory at Luiss University. Her main research interests are in the field of corporate reporting, risk disclosure, integrated thinking and reporting, and impact reporting. Fabrizio Sammarco, PhD is a founder and CEO of Italiacamp. He is Adjunct Professor at Luiss University, Corporate Coordinator of the GIIM Observatory, and component of CLIO and CERIIS research centres of Luiss Business School. His expertise is in social innovation and impact management process. Elisabetta Scognamiglio, PhD coordinates the Impact Evaluation and Management team of Italiacamp and manages the GIIM Observatory which focuses on new models of impact management, impact strategy and impact evaluation. Her expertise is in impact evaluation and management process, sustainability and impact reporting and strategy.