The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Year of publication: |
2022
|
---|---|
Authors: | Lombardi, Rosa ; Schimperna, Federico ; Paoloni, Paola ; Galeotti, Michele |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 250-273
|
Subject: | Climate-related information | CSRD | Environmental accounting | EU directive | Investors | Metrics | PIEs | Sustainability reporting | Italien | Italy | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Umweltbericht | Environmental reporting | Berichtswesen | Reporting | EU-Staaten | EU countries | Großunternehmen | Large firm | Informationswert | Information value |
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