The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
Purpose The purpose of this paper is to evaluate the effectiveness of the comply-or-explain
principle in the Italian context. In particular, the analysis will evaluate, which factor impact on …
principle in the Italian context. In particular, the analysis will evaluate, which factor impact on …
The dimension of sustainability: A comparative analysis of broadness of information in Italian companies
S Spallini, V Milone, A Nisio, P Romanazzi - Sustainability, 2021 - mdpi.com
In recent years, sustainability has become one of the key dimensions of business
performance. The results obtained in terms of sustainability must be adequately …
performance. The results obtained in terms of sustainability must be adequately …
A text-mining analysis on the review of the non-financial reporting directive: bringing value creation for stakeholders into accounting
S Fiandrino, A Tonelli - Sustainability, 2021 - mdpi.com
The recent Review of the Non-Financial Reporting Directive (NFRD) aims to enhance
adequate non-financial information (NFI) disclosure and improve accountability for …
adequate non-financial information (NFI) disclosure and improve accountability for …
Sustainability regulation and global corporate citizenship: A lesson (already) learned?
C Carini, L Rocca, M Veneziani… - Corporate Social …, 2021 - Wiley Online Library
Abstract The European Directive 2014/95, in force in 2017, requires non‐financial
information to all public interest entities with more than 500 employees. However …
information to all public interest entities with more than 500 employees. However …
[PDF][PDF] Achieving sustainable development goals through non-financial regulation. First insights from the transposition of Directive 95/2014/EU in Italy
The themes related to climate change, human rights and poverty have been widely
considered from worldwide policy makers. The attention paid by policy makers has been …
considered from worldwide policy makers. The attention paid by policy makers has been …
Exploring the accounting community perspective on the" Consultation Paper on Sustainability Reporting"
C Carini, C Teodori, M Veneziani… - … reporting: bilancio, controlli …, 2023 - torrossa.com
Purpose: Through the publication of the Consultation Paper on Sustainability Reporting
(CPSR), the IFRS Foundation aimed at assessing the demand for sustainability reporting …
(CPSR), the IFRS Foundation aimed at assessing the demand for sustainability reporting …
Disclosure of information in risk reporting in the context of the sustainable development concept
I Bogataya, E Evstafyeva, D Lavrov, E Korsakova… - Sustainability, 2022 - mdpi.com
In the context of the global financial crisis and pandemic, issues related to risk management
are of paramount importance, which requires the creation of an effective risk management …
are of paramount importance, which requires the creation of an effective risk management …
[PDF][PDF] Country-specific institutional effects on non-financial disclosure level: evidence from European listed banks
M Lucchese - Corporate Ownership and Control, 2020 - academia.edu
This study investigates the relationship between disclosure level of GRI-compliant non-
financial statements, provided to conform with the Directive 2014/95/EU, and cross-country …
financial statements, provided to conform with the Directive 2014/95/EU, and cross-country …
The effect of ownership concentration on non-financial information mandatory disclosure. Evidence from Italy
This study investigates the relationship between non-financial information (NFI) mandatory
disclosure and ownership concentration in the Italian context, which is characterized by …
disclosure and ownership concentration in the Italian context, which is characterized by …
La centralità del bilancio di esercizio per la valutazione dell'impatto sociale delle aziende
E Roncagliolo - 2023 - torrossa.com
Il volume si propone di approfondire il tema della sostenibilità socio-ambientale delle
aziende, ponendo al centro dell'analisi le potenzialità derivanti dall'integrazione tra le …
aziende, ponendo al centro dell'analisi le potenzialità derivanti dall'integrazione tra le …