Hard skills |
Studies |
Operational definitions |
Corporate reporting |
Association of Chartered Certified Accountants (2016); Vitolla et al. (2019) |
Ability to adopt and move towards inter-dimensional reporting that combines financial, and non-financial data. |
Ethics |
Tsiligkiris and Economics (2020), Tsiligiris and Bowyer (2021) |
Ability to act ethically and professionally with objectivity, professional competence, and due care. |
Technological and digitalization |
Tsiligiris and Bowyer (2021) |
Ability to familiarize one’s self with the technical and data changes associated with the implementation of digital technology |