Keywords: PIEs
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Journal Articles

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
...Rosa Lombardi; Federico Schimperna; Paola Paoloni; Michele Galeotti Purpose This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art...
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