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How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications

Author

Listed:
  • Giulia Dario

    (Fondazione Eni Enrico Mattei and University of Torino)

  • Laura Corazza

    (Departmenet of Management, University of Torino)

Abstract

In December 2016, the European Directive 2014/95/EU (namely Directive) has been adopted by the Italian legislative system with the Legislative Decree n. 254/2016, which sets the legal framework for regulating the non-financial information disclosure of companies. The purpose of this policy brief, which represents a part of a wider research project1, is to understand how Italian companies have interpreted the Directive with their non-financial report (NFR).

Suggested Citation

  • Giulia Dario & Laura Corazza, 2020. "How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications," Briefs, Fondazione Eni Enrico Mattei, September.
    • Handle: RePEc:fem:fbrief:2020.07-15
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    References listed on IDEAS

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    1. Petros Vourvachis & Thérèse Woodward, 2015. "Content analysis in social and environmental reporting research: trends and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 16(2), pages 166-195, September.
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