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Keywords: Non-financial information
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Journal Articles
Journal:
Social Responsibility Journal
Social Responsibility Journal (2019) 15 (4): 409–423.
Published: 04 December 2018
...Andrea Venturelli; Fabio Caputo; Rossella Leopizzi; Simone Pizzi Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures...
Journal Articles
Journal:
Social Responsibility Journal
Social Responsibility Journal (2018) 14 (4): 782–801.
Published: 14 September 2018
...Laura Marín Andreu; Esther Ortiz-Martínez Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been...
