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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 …
Persistent link: https://www.econbiz.de/10014332886
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Non-financial disclosure and corporate financial performance under directive 2014/95/EU : evidence from Italian listed companies
Agostini, Marisa; Costa, Ericka; Korca, Blerita - In: Accounting in Europe 19 (2022) 1, pp. 78-109
Persistent link: https://www.econbiz.de/10013177961
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From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU : an Italian case study
Korca, Blerita; Costa, Ericka; Farneti, Federica - In: Accounting in Europe 18 (2021) 3, pp. 353-377
Persistent link: https://www.econbiz.de/10012694125
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Non-financial information and risk disclosure : compliance levels with mandatory requirements in the Italian market
Rizzato, Fabio; Busso, Donatella; Fiandrino, Simona; … - 2019
Persistent link: https://www.econbiz.de/10012101698
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The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
Petruzzelli, Saverio; Badia, Francesco - In: Journal of applied accounting research 25 (2024) 1, pp. 126-148
Persistent link: https://www.econbiz.de/10014506030
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The determinants of TCFD reporting : a focus on the Italian context
Principale, Salvatore; Pizzi, Simone - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-12
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect investors and stakeholders through a more...
Persistent link: https://www.econbiz.de/10014246116
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The impact of the EU nonfinancial information directive on environmental disclosure : evidence from Italian environmentally sensitive industries
Papa, Marco; Carrassi, Mario; Muserra, Anna Lucia; … - In: Meditari accountancy research 30 (2022) 7, pp. 87-120
Persistent link: https://www.econbiz.de/10013537646
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Corporate reporting practices in Poland and Romania : an ex-ante study to the new non-financial reporting European Directive
Dumitru, Mădălina; Dyduch, Justyna; Gușe, Raluca-Gina; … - In: Accounting in Europe 14 (2017) 3, pp. 279-304
Persistent link: https://www.econbiz.de/10011997803
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Disclosure of university websites : evidence from Italian data
Bisogno, Marco; Citro, Francesca; Tommasetti, Aurelio - In: Global business & economics review 16 (2014) 4, pp. 452-471
Persistent link: https://www.econbiz.de/10010495700
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Disclosure of corporate social responsibility : a comparison between traditional and digital reporting : an empirical analysis on Italian listed companies
Coluccia, Daniela; Fontana, Stefano; Solimene, Silvia - In: International journal of managerial and financial accounting 8 (2016) 3/4, pp. 230-246
Persistent link: https://www.econbiz.de/10011687996