.../implications This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices. Practical implications This study indicates to corporate managers...

...Edit Lippai-Makra; Zsuzsanna Ilona Kovács; Gábor Dávid Kiss Purpose This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED). Design...

... of reporting concepts that influence the sustainability performance of companies, such as sustainability and integrated reporting (Unermann and Zappettini, 2014 ; Eccles et al., 2012). Within the European Union (EU), non-financial reporting is a specific reporting concept that displays features...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode KPIs Directive 2014/95/EU Non-financial reporting Sustainability Stakeholders The Directive 2014/95/EU (EU, 2014) was introduced in the European Union (EU...