Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU : an empirical analysis of Italian listed companies' behavior /

The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the volunt...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: De Luca, Francesco (Professor of accounting) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Place of publication not identified] EMERALD Group PUBL, 2020.
Temas:
Business enterprises > Law and legislation > European Union countries.
Corporation law > European Union countries.
Disclosure of information > Law and legislation > European Union countries.
Business ethics & social responsibility.
Business & Economics > Business Ethics.
Business enterprises > Law and legislation
Corporation law
Disclosure of information > Law and legislation
European Union countries
Acceso en línea:Texto completo
Descripción
Sumario:The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Descripción Física:1 online resource
Bibliografía:Includes bibliographical references (pages [117]-123) and index.
ISBN:9781839825040
1839825049
1839825065
9781839825064

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