Keywords: CSRD
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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
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2022) 23 (1): 250–273.
https://doi.org/10.1108/JAAR-04-2021-0117
Published: 08 September 2021
...-resilient economy identified by TCFD (2017) . Climate-related information Sustainability reporting Environmental accounting EU directive CSRD Investors Metrics PIEs In recent years, the European Commission (EC), jurisdictions and organizations have started to focus on non-financial...
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