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 …

This paper investigates the literary corpus on the role of human resources in non-financial
reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the …

Micro-enterprises play a critical role in the Indonesian economy, in which they supply 99.8%
of the country's employment and account for more than 95% of all enterprises in Indonesia …

Purpose Recent regulatory changes in Europe have promoted non-financial reporting
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …

Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution
in terms of changes in the organisation fields and professional jurisdictions involved. As …

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 …

Purpose The recent European Union Directive 95/2014 enforced a radical shift from
voluntary to mandatory disclosure of non-financial information. Given radical changes in …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …