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Year of publication
Subject
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Italy 6 Italien 5 Sustainability reporting 5 Nachhaltigkeitsbericht 4 Berichtswesen 3 Directive 2014/95/EU 3 Reporting 3 Spain 3 Aktiengesellschaft 2 Assurance providers 2 Assurance statements 2 Corporate Social Responsibility 2 Corporate disclosure 2 Corporate reporting 2 Corporate social responsibility 2 EU Directive 2014/95/EU 2 GRI 2 Italian companies 2 Legislative Decree 254/2016 2 Listed company 2 Non-financial information 2 Spanien 2 Unternehmenspublizität 2 disclosure index 2 non-financial information reporting 2 nonfinancial information 2 sustainability performance indicators 2 Academics 1 Allgemeinbildende Schule 1 Betriebliche Kennzahl 1 Bibliometrics 1 Bibliometrie 1 Bildungswesen 1 Business model 1 CSR 1 CSR reporting 1 Coercive 1 Content analysis 1 Corporate social responsibility (CSR) 1 Definition 1
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Online availability
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Undetermined 9 Free 6 CC license 3
Type of publication
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Article 16
Type of publication (narrower categories)
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Article in journal 8 Aufsatz in Zeitschrift 8 Article 2 research-article 2 conceptual-paper 1
Language
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English 14 Italian 1 Undetermined 1
Author
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Tarquinio, Lara 16 Posadas, Stefanía Carolina 5 Raucci, Domenico 3 Rossi, Adriana 3 Agostinone, Stefano 1 Blomkvist, Marita 1 Di Tullio, Patrizia 1 Dumay, John 1 Fernández-Feijóo, Belén 1 La Torre, Matteo 1 Mauerhofer, Volker 1 Rapposelli, Agnese 1 Ruiz-Blanco, Silvia 1 Rupo, Daniela 1 Sabelfeld, Svetlana 1 Xhindole, Chiara 1
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Published in...
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Administrative Sciences 2 Administrative Sciences : open access journal 2 Meditari Accountancy Research 2 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 FINANCIAL REPORTING 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of globalisation and small business : IJGSB 1 Managerial Auditing Journal 1 Managerial auditing journal 1 Meditari accountancy research 1 Piccola impresa : rivista internazionale di studi e ricerche 1 Sustainability Accounting, Management and Policy Journal 1 Sustainable Development 1
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Source
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ECONIS (ZBW) 8 Other ZBW resources 5 EconStor 2 RePEc 1
Showing 1 - 10 of 16
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Institutional isomorphism under the test of Non-financial Reporting Directive : evidence from Italy and Spain
Posadas, Stefanía Carolina; Ruiz-Blanco, Silvia; … - In: Meditari accountancy research 31 (2023) 7, pp. 26-48
Persistent link: https://www.econbiz.de/10014456735
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Assessing the effects of directive 2014/95/EU on nonfinancial information reporting: Evidence from Italian and Spanish listed companies
Posadas, Stefanía Carolina; Tarquinio, Lara - In: Administrative Sciences 11 (2021) 3, pp. 1-28
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies,...
Persistent link: https://www.econbiz.de/10014332886
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Assessing the effects of directive 2014/95/EU on nonfinancial information reporting : evidence from Italian and Spanish listed companies
Posadas, Stefanía Carolina; Tarquinio, Lara - In: Administrative Sciences : open access journal 11 (2021) 3, pp. 1-28
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies,...
Persistent link: https://www.econbiz.de/10012793594
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Sustainability performance indicators and non-financial information reporting: Evidence from the Italian case
Raucci, Domenico; Tarquinio, Lara - In: Administrative Sciences 10 (2020) 1, pp. 1-17
Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is...
Persistent link: https://www.econbiz.de/10012612144
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Exploring the term “non-financial information”: an academics’ view
Tarquinio, Lara; Posadas, Stefanía Carolina - In: Meditari Accountancy Research 28 (2020) 5, pp. 727-749
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 definition of this term exists. This paper aims to reflect on the meaning and importance of the NFI...
Persistent link: https://www.econbiz.de/10014937302
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Sustainability performance indicators and non-financial information reporting : evidence from the Italian case
Raucci, Domenico; Tarquinio, Lara - In: Administrative Sciences : open access journal 10 (2020) 1/13, pp. 1-17
Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is...
Persistent link: https://www.econbiz.de/10012203843
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The business model for small and medium-sized enterprises : a systematic literature review
Di Tullio, Patrizia; Tarquinio, Lara - In: International journal of globalisation and small … 12 (2021) 2, pp. 124-152
Persistent link: https://www.econbiz.de/10012510745
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The institutionalisation of sustainability reporting in management practice : evidence through action research
Tarquinio, Lara; Xhindole, Chiara - In: Sustainability Accounting, Management and Policy Journal (2021)
Purpose: This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects. Design/methodology/approach: The research focusses on a single case study, conducted following an action research...
Persistent link: https://www.econbiz.de/10012812976
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Special issue : Law and sustainable development
Mauerhofer, Volker; Rupo, Daniela; Tarquinio, Lara - In: Sustainable Development 28 (2020) 3, pp. 445-447
Persistent link: https://www.econbiz.de/10012189859
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Exploring the social reporting practices of public schools : survey and cluster analysis of the Italian educational system
Raucci, Domenico; Agostinone, Stefano; Tarquinio, Lara; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 4, pp. 381-403
Persistent link: https://www.econbiz.de/10012106439
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