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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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Disclosure compliance with different esg reporting guidelines : the sustainability ranking of selected European and Hungarian banks in the socio-economic crisis period
Tőzsér, Dávid; Lakner, Zoltán; Boros, Anita - In: Administrative Sciences : open access journal 14 (2024) 3, pp. 1-19
Sector Disclosures-GRI; Alliance for Corporate Transparency-ACT; ISO 26000:2010-ISO) between top European and Hungarian banks … most cases, with the Hungarian banks receiving higher scores in 4 of 49 GRI, 1 of 16 ACT, and 2 of 37 ISO aspects …
Persistent link: https://www.econbiz.de/10014505271