... in moderating a company’s compliance with sustainability-related regulations. Design/methodology/approach The study uses difference-in-differences analysis to examine the influence of EU Directive implementation on corporate transparency, measured as the disclosure-performance gap. The treatment...

...-financial information EU directive CSRD Stakeholder RQ1. How and to what extent has the non-financial disclosure EU Directive been transposed at a country level? An analysis was carried out, comparing the national laws and regulations released as a transposition of Directive 2014/95...

... implications for the application of the EU Directive 2014/95/EU. Design/methodology/approach A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018. Findings From a theoretical standpoint...

... Publishing Limited Licensed re-use rights only Sustainability reporting Regulation Corporate reporting Pragmatic research Non-financial information EU directive This paper sheds light on future research for corporate reporting driven by the recent European Union Directive 2014/95 on non...