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Dr Cristiana Bernardi

Senior Lecturer In Accounting And Financial Management

The Open University Business School

cristiana.bernardi@open.ac.uk

ORCID Profile

Biography

Professional biography

Before joining the Open University Business School, Cristiana previously worked as a post-doctoral researcher at Roma Tre University, having been awarded her PhD from that institution in May 2015.

Research interests

  • Integrated Reporting
  • Corporate Sustainability Reporting
  • Climate Change Risk Disclosure
  • COVID-19 Pandemic-Related Regulatory News Communications
  • Child Labour
  • Impression Management
  • Intellectual Capital
  • Market-Based Accounting Research
  • Narrative Disclosures

Teaching interests

Teaching

  • B100 - An Introduction to Business and Management
  • B291 - Financial Accounting
  • B805 - Dissertation (Finance)
  • BB831 - Corporate Finance (MBA)
  • BB841 - Managing Financial Risk 
  • B860 - Research Methods for Finance (MSc in Finance)
  • B861 - Investment and Portfolio Management (MSc in Finance)
  • B862 - Derivatives and Risk Management (MSc in Finance)
  • B294 - Financial Analysis and Decision Making
  • B816 - Financial Strategy and Governance
  • B818 - Investment and portfolio management

Impact and engagement

Cristiana has acted as a referee for the following journals: Accounting, Auditing & Accountability Journal, The British Accounting Review, Journal of Accounting and Public Policy, Accounting Forum, Journal of Business Finance & Accounting, Journal of Intellectual Capital and Meditari Accountancy Research.

  • Member of the Editorial Advisory Board of Accounting, Auditing & Accountability Journal
  • Member of the Editorial Advisory Board of the journal Meditari Accountancy Research
  • Member of The British Accounting and Finance Association 

International links

Cristiana has an extensive network of collaborators in leading business schools in and outside the UK.

Publications

Book

Implementing Integrated Reporting - Lessons from the Field (2020)

Book Chapter

The concept of capitals. Unit 10 (2024)

Integrated Reporting and Integrating Thinking: Practical Challenges (2019)

A management control system for environmental and social initiatives: An intellectual capital approach (2017)

Digital Artefact

How the biggest chocolate makers and sellers in the UK fare on sustainability (2024)

Each Easter we spend about 62USD a head on chocolates, but the cost of buying unsustainable products can be far greater (2024)

Turning to Easter eggs to get through these dark times? Here's the bitter truth about chocolate (2020)

Journal Article

From intellectual capital to sustainability performance: an interventionist research approach to management control (2025)

The value relevance of US firms’ mandated financial risk disclosures attributable to the impact of climate change (2024)

A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image (2021)

[Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary (2019)

On the value relevance of information on environmental and social activities and performance – Some evidence from the UK stock market (2018)

Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2018)

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017)

Integrated reporting: A structured literature review (2016)

Managerial Integrated Reporting Evidence from practice (2014)

Other

At chocolate time, we’ve discovered what the brands that score best on child labour and the environment have in common (2023)

Want to buy guilt-free Easter chocolate? Pick from our list of ‘good eggs’ that score best for the environment and child labour (2022)

Presentation / Conference

What can we learn from the first ‘like meat’ business made in Italy? New Business Models for the Vegan Production (2023)