The impact of the EU Directive on non-financial information : novel features of the Italian case
Year of publication: |
2022
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Authors: | Lombardi, Rosa ; Cosentino, Antonietta ; Sura, Alessandro ; Galeotti, Michele |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 6, p. 1419-1448
|
Subject: | EU Directive 2014/95 | Institutional pressures | Italy | Mandatory disclosure | NFD | Non-financial information | Stakeholders | Sustainability reporting | Italien | Stakeholder | Nachhaltigkeitsbericht | Unternehmenspublizität | Corporate disclosure | Corporate Social Responsibility | Corporate social responsibility |
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