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Mandatory disclosure about environmental and employee matters in the reports of Italian-listed corporate groups
Costa, Ericka; Agostini, Marisa - In: Social and environmental accountability journal : … 36 (2016) 1, pp. 10-33
Persistent link: https://www.econbiz.de/10011498288
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Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports
Agostini, Marisa - 2012
This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...
Persistent link: https://www.econbiz.de/10013104281
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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