..., and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal. Directive 2014/95/EU Sustainability report Content analysis Quality index Institutional isomorphism Coercive...

... disclosure Directive 2014/95/EU Global Reporting Initiative Disclosure quality Italy In the aftermath of the approval of the UN 2030 (2015) Sustainable Development Goals, there has been a significant debate in Europe on how to best enhance companies’ sustainable reporting. The two key standard...

... many challenges. Accordingly, this study approaches the latest European Commission’s initiative to enhance transparency through non-financial information (hereafter NFI) disclosure. This new Directive 2014/95/EU (hereafter NFRD) has marked an essential step in improving transparency and a new beginning...

... ; Sierra-Garcia et al., 2018), while others analysed the changes in sustainability reports’ contents over time (Feng and Ngai, 2020 ; Samkin, 2012). Since the enactment of the Directive 2014/95/EU, scholars also focussed on the effects of legislation requirements on the extent, quality...

... contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns...

...Lucia Biondi; John Dumay; David Monciardini Purpose Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether...

... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Education CSR Accounting profession Gender Corporate social responsibility Non-financial disclosures Directive 2014/95/EU For many years, non-financial disclosure on corporate social...