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Accounting in Europe Volume 16, 2019 - Issue 3
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Articles

The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure

Selena AureliDepartment of Management, University of Bologna, Bologna, ItalyORCID Iconhttps://orcid.org/0000-0002-2169-1694
ORCID Icon,
Elisabetta MagnaghiFaculty of Management, Economy and Sciences, Université Catholique de Lille, Lille, France
&
Federica SalvatoriSchool of Business, University of Leicester, Leicester, UKCorrespondence[email protected]
Pages 290-312 | Published online: 25 Jul 2019

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Asya Zhelyazkova, Eva Thomann, Eva Ruffing & Sebastiaan Princen. (2024) Differentiated policy implementation in the European Union. West European Politics 47:3, pages 439-465.
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Karol Marek Klimczak, Dominika Hadro & Marcel Meyer. (2023) Executive communication with stakeholders on sustainability: the case of Poland. Accounting in Europe 20:3, pages 281-303.
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Lies Bouten, Julie Bayle-Cordier, Adel Beldi & Tiphaine Compernolle. (2023) Boards and CSR: exploring the individual perceptions of non-executive directors. Accounting Forum 0:0, pages 1-27.
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Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta & Christian Nielsen. (2023) Mandatory non-financial disclosure: is everybody on the same page about business model reporting?. Accounting Forum 47:2, pages 198-222.
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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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Silvia Panfilo & Joanna Krasodomska. (2022) Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors. Accounting in Europe 19:1, pages 226-253.
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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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Katrin Hummel & Manuel Szekely. (2022) Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe 19:1, pages 152-189.
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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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Paula Gomes dos Santos, Fábio Albuquerque, Maria Albertina Barreiro Rodrigues & Ana Isabel Morais. (2022) The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. Sustainability 14:5, pages 2816.
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Simona Fiandrino, Melchior Gromis di Trana, Alberto Tonelli & Antonella Lucchese. (2021) The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU. Journal of Applied Accounting Research 23:1, pages 274-300.
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Adele Caldarelli, Alessandra Allini, Claudia Salvatore, Annamaria Zampella & Fiorenza Meucci. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 3 28 .
Chiara Mio, Marco Fasan, Carlo Marcon & Silvia Panfilo. (2021) Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe . Corporate Social Responsibility and Environmental Management 28:6, pages 1591-1605.
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Stefanía Carolina Posadas & Lara Tarquinio. (2021) Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies. Administrative Sciences 11:3, pages 89.
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Hanna Mysaka & Ivan Derun. (2021) LEGITIMACY THEORY IN THE FORMATION OF THE INSTITUTIONAL AND LEGAL BASIS OF THE COMPANIES’ NON-FINANCIAL REPORTING SYSTEM. Social Economics:61, pages 60-71.
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Nadia Albu, Cătălin Nicolae Albu, Oana Apostol & Charles H. Cho. (2020) The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context. Accounting, Auditing & Accountability Journal 34:5, pages 1109-1136.
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Simone Pizzi, Andrea Venturelli & Fabio Caputo. (2020) The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs. Sustainability Accounting, Management and Policy Journal 12:1, pages 30-50.
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Maria-Mădălina Bogeanu-Popa & Mariana Man. (2021) The companies’ characteristics impact on the performance’s sustainable reporting. Case study on Bucharest Stock Exchange listed companies. MATEC Web of Conferences 342, pages 08004.
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Cristina Alexandrina Ştefănescu, Adriana Tiron-Tudor & Ecaterina Monica Moise. (2020) EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA. Journal of Business Economics and Management 22:1, pages 257-276.
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Selena Aureli, Federica Salvatori & Elisabetta Magnaghi. (2020) A Country-Comparative Analysis of the Transposition of the EU Non-Financial Directive: An Institutional Approach. Accounting, Economics, and Law: A Convivium 10:2.
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Domenico Raucci & Lara Tarquinio. (2020) Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case. Administrative Sciences 10:1, pages 13.
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Katrin Hummel & Dominik Jobst. (2021) The Current State and Future of Corporate Sustainability Reporting Regulations in the European Union. SSRN Electronic Journal.
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Katrin Hummel. (2019) Reporting on the Sustainable Development Goals – Early Evidence from Europe. SSRN Electronic Journal.
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