Firms with benefits: A systematic review of responsible entrepreneurship and corporate social responsibility literature

S Tiba, FJ van Rijnsoever… - … social responsibility and …, 2019 - Wiley Online Library
Firms with benefits: A systematic review of responsible entrepreneurship and corporate social
responsibility literature - Tiba - 2019 - Corporate Social Responsibility and Environmental …

Human resources disclosure in the EU Directive 2014/95/EU perspective: A systematic literature review

A Di Vaio, R Palladino, R Hassan, F Alvino - Journal of Cleaner Production, 2020 - Elsevier
This paper investigates the literary corpus on the role of human resources in non-financial
reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the …

Ensuring more sustainable reporting in Europe using non-financial disclosure—De facto and de jure evidence

F Manes-Rossi, A Tiron-Tudor, G Nicolò, G Zanellato - Sustainability, 2018 - mdpi.com
Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …

[HTML][HTML] Circular, green, and bio economy: how do companies in land-use intensive sectors align with sustainability concepts?

D D'Amato, J Korhonen, A Toppinen - Ecological economics, 2019 - Elsevier
The UN Agenda 2030 deems the private sector pivotal in co-governing sustainability issues.
Despite intense research on corporate sustainability there is no explicit analysis of which …

Exploring the term “non-financial information”: An academics' view

L Tarquinio, SC Posadas - Meditari Accountancy Research, 2020 - emerald.com
Purpose With the European Union (EU) Directive 2014/95/UE, there is a growing interest in
the corporate disclosure of “non-financial information”(NFI). However, no generally accepted …

Directive 2014/95/EU: building a research agenda

B Korca, E Costa - Journal of Applied Accounting Research, 2021 - emerald.com
Purpose This paper discusses the current state of research into Directive 2014/95/EU and
non-financial disclosure (NFD), with the aim of offering a future research agenda …

Non-financial reporting—Standardization options for SME sector

P Krawczyk - Journal of Risk and Financial Management, 2021 - mdpi.com
Non-financial reporting is the basic tool for presenting the implementation of sustainability
goals (SDGs). This paper investigated the current status of non-financial reporting …

Regulating non-financial reporting: evidence from European firms' environmental, social and governance disclosures and earnings risk

M Arif, C Gan, M Nadeem - Meditari Accountancy Research, 2022 - emerald.com
Purpose Motivated by the enactment of non-financial reporting regulations by the European
Parliament, this paper aims to investigate the impact of European Union (EU) directive …

The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU

S Fiandrino, M Gromis di Trana, A Tonelli… - Journal of Applied …, 2022 - emerald.com
Purpose The aim of this paper is to provide the state of the art in the academic and
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …

Eu non-financial reporting research–insights, gaps, patterns and future agenda

CA Ştefănescu, A Tiron-Tudor… - Journal of Business …, 2021 - journals.vilniustech.lt
This study approaches the fresh perspective of non-financial reporting (NFR) promoted
through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and …