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Articles

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

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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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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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Ruth Dimes & Matteo Molinari. (2023) Non-financial reporting and corporate governance: a conceptual framework. Sustainability Accounting, Management and Policy Journal.
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Nurul Jannah Mustafa Khan & Hasani Mohd Ali. (2023) Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review. Sustainability 15:3, pages 2793.
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Francesco Sotti & Stefano Santucci. (2023) Development in sustainability reporting: Early evidence on core indicators. Risk Governance and Control: Financial Markets and Institutions 13:2, pages 52-66.
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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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Cristina Alexandrina Stefanescu. (2021) Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens. Meditari Accountancy Research 30:6, pages 1680-1704.
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Dominika Hadro, Justyna Fijałkowska, Karolina Daszyńska-Żygadło, Ilze Zumente & Svetlana Mjakuškina. (2021) What do stakeholders in the construction industry look for in non-financial disclosure and what do they get?. Meditari Accountancy Research 30:3, pages 762-785.
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Cecília Carmo & Cristiana Ribeiro. (2022) Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies. Sustainability 14:8, pages 4860.
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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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Gianluca Zanellato & Adriana Tiron-Tudor. (2021) How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting. Journal of Applied Accounting Research 23:1, pages 99-121.
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Philipp Ottenstein, Saskia Erben, Sébastien Jost, Carl William Weuster & Henning Zülch. (2021) From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU. Journal of Applied Accounting Research 23:1, pages 55-98.
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Grazia Dicuonzo, Francesca Donofrio & Simona Ranaldo. 2022. Business Development and Economic Governance in Southeastern Europe. Business Development and Economic Governance in Southeastern Europe 53 72 .
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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Jan Bebbington, Carlos Larrinaga, Brendan O’Dwyer & Ian ThomsonThomas Riise Johansen. 2021. Routledge Handbook of Environmental Accounting. Routledge Handbook of Environmental Accounting 288 299 .
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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