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Articles

From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study

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Carlos Anguiano-Santos & Melania Salazar-Ordóñez. (2024) Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain. Journal of Environmental Planning and Management 67:2, pages 426-453.
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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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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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Monica Singhania & Neha Saini. (2023) Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment 13:1, pages 516-559.
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Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami & Nuhu Abubakar. (2023) Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity. Accounting in Europe 20:1, pages 120-138.
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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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Andrea Venturelli, Lorenzo Ligorio & Elbano de Nuccio. (2023) Biodiversity accountability in water utilities: A case study. Utilities Policy 81, pages 101495.
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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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Tiziana De Cristofaro & Carmela Gulluscio. (2023) In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence. Sustainability 15:2, pages 924.
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Valentina Beretta, Maria Chiara Demartini & Francesco Sotti. (2023) Board composition and textual attributes of non-financial disclosure in the banking sector: Evidence from the Italian setting after directive 2014/95/EU. Journal of Cleaner Production 385, pages 135561.
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Eva Cerioni, Alessia D’Andrea, Marco Giuliani & Stefano Marasca. 2023. Corporate Social Responsibility in a Dynamic Global Environment. Corporate Social Responsibility in a Dynamic Global Environment 321 336 .
Olga Ferraro & Elena Cristiano. (2022) Investigating the Quality of Gender Equality Non-Financial Information Disclosed in the Cooperative Credit Sector: A Case Study. Journal of Risk and Financial Management 15:12, pages 595.
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Stefania Camoletto, Laura Corazza, Simone Pizzi & Erica Santini. (2022) Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications. Corporate Social Responsibility and Environmental Management 29:5, pages 1122-1133.
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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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Rosa Esteban-Arrea & Nicolas Garcia-Torea. (2022) Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition. Sustainability Accounting, Management and Policy Journal 13:3, pages 600-625.
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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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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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Katrin Hummel & Karina Bauernhofer. (2022) Early Evidence on Stakeholders' Perceptions of the EU Green Taxonomy Regulation. SSRN Electronic Journal.
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Carla Antonini, Pablo Gomez Carrasco, Jacobo Gomez-Conde & Mercedes Luque. (2021) The impact of non-financial reporting regulations on ESG management systems: the case of Directive 2014/95/EU. SSRN Electronic Journal.
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