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Regulation of risks in banking is driven by evolution of financial intermediation and markets, and vice versa. The study analyzes a changing nature of financial institutions' regulatory and supervisory trends in emerging markets over last 20 years, providing outlook for the future. Although the...
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intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an … integrated reporting, recently supported by the Directive 2014/95/EU, which makes mandatory the disclosure of non …-financial information for large-sized enterprises. The chapter focusses on the disclosure of the IC issues provided by the Italian …
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