Alexandros Garefalakis is Certified Public Accountant (Fellow of CPA), Certified Management Accountant (CMA) and he is an Assistant Professor at the Dept. of Business Administration and Tourism at Hellenic Mediterranean University (HMU) in Greece. Also, he has co-authored 7 books on Audit Accounting, Financial Accounting, Management Accounting and Research Methods for Business issues and his areas of research interest include the Disclosure Narrative information, ESG, I.F.R.S, Management Commentary Index (Ma.Co.I), Auditing, Quality of Financial Statements, Weighting models in Accounting, Accounting and Operation Research, Multiple Criteria Decision‐Making in Management Accounting.