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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 effect of the EU's directive on non-financial disclosures of the oil and gas industry
Al-Dosari, Mona; Marques, Ana; Fairbrass, Jenny - In: Accounting forum 47 (2023) 2, pp. 166-197
Persistent link: https://www.econbiz.de/10014290575
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Transition to sustainability reporting: evidence from EU and Ukraine
Makarenko, Inna; Sirkovska, Natalie - In: Business ethics and leadership : BEL 1 (2017) 1, pp. 16-24
Persistent link: https://www.econbiz.de/10011891691
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Framework for improving quality and comparability of non-financial reporting system
Peršić, Milena; Bakija, Katarina; Vlašić, Dubravka - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 109-127
Persistent link: https://www.econbiz.de/10012221325
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Exploring the quality of social information disclosed in non-financial reports of Croatian companies
Peršić, Milena; Lahorka, Halmi - In: Economic research 31 (2018) 1,2, pp. 2024-2043
Persistent link: https://www.econbiz.de/10012391941
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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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Empirical analysis of non-financial reporting by Spanish companies
Sierra-Garcia, Laura; García-Benau, María Antonia; … - In: Administrative Sciences : open access journal 8 (2018) 3/29, pp. 1-17
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in...
Persistent link: https://www.econbiz.de/10012125634
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Harmonization of non-financial reporting regulation in Europe : a study of the transposition of the directive 2014/95/eu
Testarmata, Silvia; Ciaburri, Mirella; Fortuna, Fabio; … - In: Accountability, ethics and sustainability of …, (pp. 67-88). 2020
Persistent link: https://www.econbiz.de/10012134726
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Non-financial information and integrated reporting in the hospitality industry : case study of Croatia
Peršić, Milena; Halmi, Lahorka - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 3, pp. 95-109
Persistent link: https://www.econbiz.de/10012215976
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Disclosing non-financial information in companies' reports in Croatia
Peršić, Milena; Halmi, Lahorka - In: Copernican Journal of Finance & Accounting : CJF&A 5 (2016) 2, pp. 181-200
Persistent link: https://www.econbiz.de/10012216183