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...
