Consequences of CSR reporting regulations worldwide: a review and research agenda
Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
The state of art of corporate social disclosure before the introduction of non-financial reporting directive: A cross country analysis
Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from
2017 onwards, large companies of member states will be required to provide a series of …
2017 onwards, large companies of member states will be required to provide a series of …
Rebuilding trust: sustainability and non-financial reporting and the European Union regulation
Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …
financial reporting, and the European Union regulation”. Inspired by the studies published in …
Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …
diversity information, this paper aims to develop a future research agenda to conduct …
Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices
S Aureli, M Del Baldo, R Lombardi… - Business Strategy and …, 2020 - Wiley Online Library
This paper aims to investigate how the shift from voluntary to mandatory nonfinancial
information started by the European Union (EU) Directive 95/2014 may influence corporate …
information started by the European Union (EU) Directive 95/2014 may influence corporate …
Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality of Italian and German companies
G Mion, CR Loza Adaui - Sustainability, 2019 - mdpi.com
Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …
provide markets with data on their social, environmental, and governance performance. The …
Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain
SC Posadas, S Ruiz-Blanco… - Meditari Accountancy …, 2023 - emerald.com
Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the
quality of sustainability reporting under the institutional theory lens. Specifically, the authors …
quality of sustainability reporting under the institutional theory lens. Specifically, the authors …
Empirical analysis of non-financial reporting by Spanish companies
L Sierra-Garcia, MA Garcia-Benau… - Administrative …, 2018 - mdpi.com
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 …
presentation of non-financial information. In 2017, Spain adapted its legislation to Directive …
Directive 2014/95/EU: are Italian companies already compliant?
According to Directive 2014/95/EU on disclosure of non-financial information from 2017
onwards, large companies (exceeding 500 employees) headquartered in Member States …
onwards, large companies (exceeding 500 employees) headquartered in Member States …
Key aspects of sustainability reporting quality and the future of GRI
Purpose This paper aims to investigate the current state of knowledge in key reporting
aspects in relation to sustainability reporting in general and to reflect on their relevance to …
aspects in relation to sustainability reporting in general and to reflect on their relevance to …