Issues

Special Issue: Rethinking Non-Financial Reporting in Europe: Challenges and Opportunities in Revising Directive 2014/95/EU. Guest Editors: Andrea Venturelli, Marco Fasan, Simone Pizzi

Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU

Andrea Venturelli; Marco Fasan; Simone Pizzi
View articletitled, Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU
Open the PDF for Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU in another window
Add to Citation Manager for Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Josef Baumüller; Karina Sopp
View articletitled, Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
Open the PDF for Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications in another window
Add to Citation Manager for Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts

Francesca Rossignoli; Riccardo Stacchezzini; Alessandro Lai
View articletitled, Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts
Open the PDF for Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts in another window
Add to Citation Manager for Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

Philipp Ottenstein; Saskia Erben; Sébastien Jost; Carl William Weuster; Henning Zülch
View articletitled, From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
Open the PDF for From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU in another window
Add to Citation Manager for From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting

Gianluca Zanellato; Adriana Tiron-Tudor
View articletitled, How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
Open the PDF for How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting in another window
Add to Citation Manager for How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting

Integrated reporting quality and cost of debt financing

Nicola Raimo; Alessandra Caragnano; Massimo Mariani; Filippo Vitolla
View articletitled, Integrated reporting quality and cost of debt financing
Open the PDF for Integrated reporting quality and cost of debt financing in another window
Add to Citation Manager for Integrated reporting quality and cost of debt financing

Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Ewelina Zarzycka; Joanna Krasodomska
View articletitled, Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
Open the PDF for Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures? in another window
Add to Citation Manager for Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU

Sebastiano Cupertino; Gianluca Vitale; Pasquale Ruggiero
View articletitled, Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU
Open the PDF for Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU in another window
Add to Citation Manager for Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU

Promoting sustainability assurance missions in the European Directive regulatory context

Claire Gillet-Monjarret
View articletitled, Promoting sustainability assurance missions in the European Directive regulatory context
Open the PDF for Promoting sustainability assurance missions in the European Directive regulatory context in another window
Add to Citation Manager for Promoting sustainability assurance missions in the European Directive regulatory context

Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?

Simona Cosma; Rossella Leopizzi; Lorenzo Nobile; Paola Schwizer
View articletitled, Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?
Open the PDF for Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity? in another window
Add to Citation Manager for Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?

Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?

Giuseppe Nicolò; Giovanni Zampone; Giuseppe Sannino; Serena De Iorio
View articletitled, Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
Open the PDF for Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? in another window
Add to Citation Manager for Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?

The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies

Rosa Lombardi; Federico Schimperna; Paola Paoloni; Michele Galeotti
View articletitled, The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies
Open the PDF for The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies in another window
Add to Citation Manager for The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies

The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU

Simona Fiandrino; Melchior Gromis di Trana; Alberto Tonelli; Antonella Lucchese
View articletitled, The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Open the PDF for The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU in another window
Add to Citation Manager for The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive

Edit Lippai-Makra; Zsuzsanna Ilona Kovács; Gábor Dávid Kiss
View articletitled, The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
Open the PDF for The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive in another window
Add to Citation Manager for The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive