Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU an empirical analysis of Italian listed companies' behavior
The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the volunt...
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| Format: | eBook |
| Language: | English |
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Bingley, U.K.
Emerald Publishing Limited
2020
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| Collection: | Emerald Business, Management and Economics eBook Collection Archive - Collection details see MPG.ReNa |
| Summary: | The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI. |
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| Item Description: | Includes index |
| Physical Description: | 200 pages cm |
| ISBN: | 9781839825040 9781839825064 |