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Department of Management

Dr David Monciardini

Dr David Monciardini

Senior Lecturer in Management

 +44 (0) 1326 259172

 Stella Turk Building B046-024, Stella Turk Building


University of Exeter, Penryn Campus, Penryn, TR10 9FE


David Monciardini is a social scientist with a strong interdisciplinary background, which spreads across Business, Law and Sociology. He joined the Business School in 2015, based at the beautiful Cornwall campus, and he is also Director of the Law and Business programmes for the Business School.

His research interest revolves around the relationship between business and society and its regulation through legal and social norms. This includes research on circular economy and its regulation; business and human rights; sustainable finance; and social and environmental business accountability. David has published in Business Ethics Quarterly; Business & Society; Journal of Business Ethics; and Regulation & Governance.

David obtained the International PhD degree in Law and Society (2013) for his research on the emerging EU regulation of corporate sustainability reporting (i.e. social and environmental matters, human rights and corruption). Before joining the School, David was working as module leader in Financial Accounting at the Free University of Bolzano (Italy). He has been Visiting Scholar at Lund University; VU Amsterdam; Antwerp University; and VU Brussels. 

David is a member of the Exeter Centre for Circular Economy and he is also a member of the  Company Law Research Group of the University of Olso (Norway). His current research focuses on new forms of accounting for business performance that integrate financial and non-financial KPIs and on the competing rationales of lawyers, financial analysts and accountants.

Nationality: Italian


BA, MSc, Ph.D

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Research interests

  • Business regulation
  • Sustainability reporting
  • Circular economy
  • Innovation and value creation
  • Business and human rights
  • Sustainable finance

The focus of my research lies at the cross-road between Management, Accounting, Law and Sociology. I have a sound knowledge of qualitative and quantitative research methods and their implications for managerial studies. My long-term research interest deals with the pressing issue of mandatory disclosure of corporate information related to sustainability. In fact, accounting practices and standards are still largely limited to financial information, reflecting an industrial age of abundant natural resources; physical production; and unconstrained consumption while today value creation is largely based on intangible assets and companies operate in a world of limited natural resources.

Research projects

I am currently working on a research project on the competing rationales of accountants, financial analysts and lawyers in dealing with the emerging field of non-financial reporting regulation.

Research fellow ERDF funded project:

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Monciardini D (2013). Quello che conta. A Socio-Legal Analysis of Accounting for Sustainable Companies. Lund.

Journal articles

Monciardini D (2023). Gabriel Webber Ziero, Business, Compliance and Human Rights Law. The Effectiveness of Transnational Private Regulations for Vulnerable Stakeholders (New York: Routledge, 2022), 248 pp. ISBN: 9781032026633. Business and Human Rights Journal, 1-3.
Monciardini D, Rocca L, Veneziani M (2023). Virtuous circles: Transformative impact and challenges of the social and solidarity circular economy. Business Strategy and the Environment, 33(2), 642-660.
Monciardini D, Dalhammar C, Malcolm R (2022). Introduction to the special issue on regulating the circular economy: Gaps, insights and an emerging research agenda. Journal of Cleaner Production, 350(J. Clean. Prod. 279 2021).
Ho C, Böhm S, Monciardini D (2022). The collaborative and contested interplay between business and civil society in circular economy transitions. Business Strategy and the Environment, 31(6), 2714-2727.
Ahlström H, Monciardini D (2021). The Regulatory Dynamics of Sustainable Finance: Paradoxical Success and Limitations of EU Reforms. Journal of Business Ethics, 177(1), 193-212.
Fitch-Roy O, Benson D, Monciardini D (2020). All around the world: assessing optimality in comparative circular economy policy packages. Journal of Cleaner Production, 286C Abstract.
Monciardini D, Mähönen JT, Tsagas G (2020). Rethinking Non-Financial Reporting: a Blueprint for Structural Regulatory Changes. Accounting, Economics, and Law: a Convivium, 10(2). Abstract.
Maher R, Monciardini D, Boehm S (2020). Torn between Legal Claiming and Privatized Remedy: Rights Mobilization against Gold Mining in Chile. Business Ethics Quarterly, 31(1), 37-74.
Biondi L, Dumay J, Monciardini D (2020). Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?. Meditari Accountancy Research, 28(5), 889-914.
Fitch-Roy O, Benson D, Monciardini D (2019). Going around in circles? Conceptual recycling, patching and policy layering in the EU Circular Economy Package. Environmental Politics, 29(6), 983-1003. Abstract.
Monciardini D, Conaldi G (2019). The European regulation of corporate social responsibility: the role of beneficiaries' intermediaries. Regulation and Governance
Monciardini D, Bernaz N, Andhov A (2019). The Organizational Dynamics of Compliance with the UK Modern Slavery Act in the Food and Tobacco Sector. Business and Society
Monciardini D (2016). The ‘coalition of the unlikely’ driving the EU regulatory process of non-financial reporting. Social and Environmental Accountability Journal Abstract.
Zambon S, Monciardini D (2015). Intellectual capital and innovation. A guideline for future research. Journal of Innovation Economics & Management, n°17(2), 13-26.
Monciardini D (2014). Regulating Accounting for Sustainable companies. Some considerations on the forthcoming EU Directive. European Company Law, 11(2), 121-124. Abstract.
Monciardini D (2012). Good business? the struggles for regulating ESG disclosure. Oñati Socio-Legal Series, 3, 1-23. Abstract.


Monciardini D, Maitre-Ekern E, Dalhammar C, Malcolm R (2023). 13 Circular Economy regulation: an emerging research agenda. In  (Ed) Handbook of the Circular Economy, De Gruyter, 219-240.
Monciardini D (2019). Conflicts and coalitions: the drivers of European corporate sustainability reforms. In Beate Sjåfjell B, Christopher M. Bruner CM (Eds.) Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability, Cambridge University Press. Abstract.
Monciardini D (2016). The Rationales of Lawyers, Accountants and Financial Analysts in Shaping the EU Agenda on CSR. In Vertigans S, Idowu S (Eds.) Corporate Social Responsibility: Academic Insights and Impacts, Springer International. Abstract.

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External Engagement and Impact

External positions

Scientific affiliation

  • 2016-current: Member of the European Group for Organizational Studies (EGOS)
  • 2013-2018: Member of the Society for the Advancement of Socio-Economics (SASE) 
  • 2020-current: Companies, Markets and Sustainability Research Group - Faculty of Law University of Oslo (Norway)

Editorial Board

  • 2019-2020 Guest editor (with R. Malcolm and C. Dalhammar) special issue Regulating the Circular Economy: Gaps, Insights and an Emerging Research Agenda, of the Journal of Cleaner Production.
  • 2020-2021 Guest editor (with J. Mähönen, and G. Tsagas) special issue Non-Financial Reporting of Accounting, Economics and Law: A Convivium.

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My teaching is research-driven and my style encourages students to think critically about business reality and the context in which companies operate. My aim is to enhance students’ capacity to develop their own arguments and their methodological and research skills. In order to achieve these objectives, I use different sources of material, case studies and workshops where management practice and theory are linked. List of course/teaching experience:

  • Business and Society
  • Theory and Practice of Management
  • International Business
  • Financial Accounting 
  • Sociology of Law and the Economy

All my teaching takes place at Penryn Campus, Cornwall. 



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