New challenges and perspectives to improve non-financial reporting and the disclosure of
environmental, social, and governance indicators have been launched towards the …

This study investigates the disclosure levels of Romanians listed companies' pre and post
the implementation of the European Directive 2014/95 (EUD) in order to explore the effects …

Directive 2014/95/EU requires EU Member States to mandate nonfinancial disclosures for
large public interest entities. The adoption of the Legislative Decree 254/2016, transposing …

European companies of public interest requested to comply with the Directive 2014/95/EU
on Non-Financial Information (NFI) are allowed to fulfil the regulatory obligation following the …

As a result of the dissemination of the sustainability concept, social disclosures have
become an important area of non-financial reporting, and the energy sector is no exception …

Sustainable development is a complex process that requires the concerted effort of various
categories of stakeholders. Companies have become aware of the role they can play in the …

According to the objective of achieving" an intelligent, sustainable and inclusive growth" in
the European Union (EU) 2020 agenda, the information disclosure regarding sustainability …

This paper explored the effects of new regulation on the disclosure of NFI in two European
countries, Italy and Spain. The method used to develop the analysis is mainly qualitative …

Purpose This study aims to investigate the differences in the extent of non-financial
disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period …

This paper investigates the effects of Directive 95/2014/EU on the quality of non-financial
information (NFI) disclosed by Portuguese listed companies and explains the reporting …