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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
protect investors and stakeholders through a more transparent and complete disclosure on the subject. However, the adoption of …
Persistent link: https://www.econbiz.de/10014246116
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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 effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies
Mion, Giorgio; Loza Adaui, Cristian R. - In: Non-financial disclosure and integrated reporting : …, (pp. 55-80). 2020
Persistent link: https://www.econbiz.de/10012217211
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Chapter 3 The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies
Mion, Giorgio; Adaui, Cristian R. Loza - 2020
large body of literature was developed on sustainability reporting quality (SRQ) in voluntary context, evidence about the … and it adopts content analysis methods performed on sustainability reporting practices of companies listed in FTSE-MIB and … DAX 30. The analysis aims to understand if obligatoriness affects SRQ, causes some changes in reporting practices such as …
Persistent link: https://www.econbiz.de/10015088570
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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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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
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The management process underpinning the non-financial reporting : a case study of a listed Italian company
Sentuti, Annalisa; Sgrò, Francesca; Chamochumbi Diaz, … - In: Accounting, accountability and society : trends and …, (pp. 19-42). 2020
Persistent link: https://www.econbiz.de/10012208686
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Assessing the Italian benefit corporation disclosure : a content analysis
Palladino, Rosa; Sasso, Pasquale; Profita, Sofia; … - In: International journal of managerial and financial … 14 (2022) 3, pp. 217-235
Persistent link: https://www.econbiz.de/10013415087
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Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitati...
Balluchi, Federica; Furlotti, Katia; Torelli, Riccardo - 2020
Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company … characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make … characteristics in influencing voluntary disclosure. The analysis focused on voluntary CSRD (2007–2016) implemented by Italian listed …
Persistent link: https://www.econbiz.de/10014352093