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Dr Cristiana Bernardi

Profile summary

Web links

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


  • 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

Impact and engagement

Cristiana has acted as a referee for the following journals: The British Accounting Review, Journal of Accounting and Public Policy, Accounting, Auditing & Accountability Journal, 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 



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


A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image (2021-12)
Perkiss, Stephanie; Bernardi, Cristiana; Dumay, John and Haslam, Jim
Critical Perspectives on Accounting, 81, Article 102229

[Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary (2019)
Abhayawansa, Subhash; Guthrie, James and Bernardi, Cristiana
Journal of Intellectual Capital, 20(1) (pp. 2-10)

On the value relevance of information on environmental and social activities and performance – Some evidence from the UK stock market (2018-08-31)
Bernardi, Cristiana and Stark, Andrew W.
Journal of Accounting and Public Policy, 37(4) (pp. 282-299)

Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2018-01-31)
Bernardi, Cristiana and Stark, Andrew W.
British Accounting Review, 50(1) (pp. 16-31)

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017-10-02)
Dumay, John; Bernardi, Cristiana; Guthrie, James and La Torre, Matteo
Meditari Accountancy Research, 25(4) (pp. 461-480)

Integrated reporting: A structured literature review (2016-09)
Dumay, John; Bernardi, Cristiana; Guthrie, James and Demartini, Paola
Accounting Forum, 40(3) (pp. 166-185)

Managerial Integrated Reporting Evidence from practice (2014)
Demartini, Paola; Paoloni, Mauro; Paoloni, Paola and Bernardi, Cristiana
Management Control(3) (pp. 37-58)

Implementing Integrated Reporting - Lessons from the Field (2020-03-01)
Bernardi, Cristiana
SpringerBriefs in Accounting
ISBN : 978-3-030-11193-9 | Publisher : Springer | Published : Cham

Integrated Reporting and Integrating Thinking: Practical Challenges (2019)
La Torre, M.; Bernardi, C.; Guthrie, J. and Dumay, J.
In: Arvidsson, S. ed. Challenges in Managing Sustainable Business
ISBN : 978-3-319-93265-1 | Publisher : Palgrave Macmillan | Published : Cham

A management control system for environmental and social initiatives: An intellectual capital approach (2017)
Demartini, Paola and Bernardi, Cristiana
In: Guthrie, James; Dumay, John; Ricceri, Federica and Nielsen, Christian eds. The Routledge Companion to Intellectual Capital
ISBN : 9781138228214 | Publisher : Routledge

At chocolate time, we’ve discovered what the brands that score best on child labour and the environment have in common (2023-03-27)
Dumay, John; Bernardi, Cristiana; Samuel, Mawutor and Stephanie, Perkiss
The Conversation

Want to buy guilt-free Easter chocolate? Pick from our list of ‘good eggs’ that score best for the environment and child labour (2022-04-08)
Dumay, John; Bernardi, Cristiana and Perkiss, Stephanie
The Conversation

Turning to Easter eggs to get through these dark times? Here's the bitter truth about chocolate (2020-04-07)
Perkiss, Stephanie; Bernardi, Cristiana and Dumay, John
The Conversation