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Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU : an empirical analysis of Italian listed companies' behavior / Dr. Francesco De Luca (University G. d'Annunzio Chieti, Italy).

By: Material type: TextPublisher: Bingley, U.K. : Emerald Publishing Limited, 2020Copyright date: ©2020Description: 1 online resource (200 pages) ; cmContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781839825064
  • 9781839825040
Subject(s): Additional physical formats: No titleLOC classification:
  • HF5387 .D45 2020
Online resources:
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.
Item type: List(s) this item appears in: Titluri cărți electronice Emerald 2020 (1321 titluri)
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Includes index.

Includes bibliographical references.

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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