Citations (56)
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Niuosha Samani, Conny Overland & Svetlana Sabelfeld. (2023) The role of the EU non-financial reporting directive and employee representation in employee-related disclosures. Accounting Forum 47:2, pages 278-306.
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Giovanna Afeltra, Blerita Korca, Ericka Costa & Patrizia Tettamanzi. (2023) The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis. Accounting Forum 0:0, pages 1-34.
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Cristina Alexandrina Ştefănescu. (2022) Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 51:3, pages 295-325.
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Ries Breijer & René P. Orij. (2022) The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe 19:2, pages 332-361.
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Anis Maaloul & Matthew Wegener. (2022) Mandatory Versus Voluntary GHG Emissions Disclosures and Credit Risk. Social and Environmental Accountability Journal 42:1-2, pages 63-92.
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Marisa Agostini, Ericka Costa & Blerita Korca. (2022) Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. Accounting in Europe 19:1, pages 78-109.
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Blerita Korca, Ericka Costa & Federica Farneti. (2021) From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study. Accounting in Europe 18:3, pages 353-377.
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Adrian Zicari & Luis Perera-Aldama. (2020) Building from Scratch: An Auto-ethnographic Approach for the Development of a Social Reporting Model. Social and Environmental Accountability Journal 40:2, pages 101-115.
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Selena Aureli, Elisabetta Magnaghi & Federica Salvatori. (2019) The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. Accounting in Europe 16:3, pages 290-312.
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Martin Freedman & Jin Park. (2017) SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure. Social and Environmental Accountability Journal 37:3, pages 203-221.
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Belinda Luke. (2017) Statement of Social Performance: Opportunities and Barriers to Adoption. Social and Environmental Accountability Journal 37:2, pages 118-136.
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Thomas Riise Johansen. (2016) EU Regulation of Corporate Social and Environmental Reporting. Social and Environmental Accountability Journal 36:1, pages 1-9.
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Articles from other publishers (44)
Benedict Sheehy, Habib Zaman Khan, Paramita Prananingtyas & Philein Sophiana Sunarso Putri. (2023) Shifting from Soft to Hard Law: Motivating Compliance When Enacting Mandatory Corporate Social Responsibility. European Business Organization Law Review 24:4, pages 693-719.
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Isabel‐María García‐Sánchez, Esther Ortiz‐Martínez, Salvador Marín‐Hernández & Beatriz Aibar‐Guzmán. (2023)
How does the
E
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G
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D
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Taslima Nasreen, Ron Baker & Davar Rezania. (2023) Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings. Journal of Financial Reporting and Accounting.
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Abdifatah Ahmed Haji, Paul Coram & Indrit Troshani. (2022) Consequences of CSR reporting regulations worldwide: a review and research agenda. Accounting, Auditing & Accountability Journal 36:1, pages 177-208.
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Stefanía Carolina Posadas, Silvia Ruiz-Blanco, Belen Fernandez-Feijoo & Lara Tarquinio. (2023) Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain. Meditari Accountancy Research 31:7, pages 26-48.
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Francisco Aguado-Correa, Juan José de la Vega-Jiménez, José María López-Jiménez, Nuria Padilla-Garrido & Inmaculada Rabadán-Martín. (2023) Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector. European Research on Management and Business Economics 29:1, pages 100211.
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Julio Hernández-Pajares & Karina Pocomucha Valdivia. (2021) Analysis of Compliance with the Mandatory Sustainability Report in Peruvian Listed Companies. Studies in Business and Economics 16:2, pages 84-100.
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Blerita Korca & Ericka Costa. (2021) Directive 2014/95/EU: building a research agenda. Journal of Applied Accounting Research 22:3, pages 401-422.
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Simona Cosma, Rossella Leopizzi, Simone Pizzi & Mario Turco. (2021)
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Sabrina Spallini, Virginia Milone, Antonio Nisio & Patrizia Romanazzi. (2021) The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies. Sustainability 13:3, pages 1457.
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