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  <titleInfo>
    <title>Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU</title>
    <subTitle>an empirical analysis of Italian listed companies' behavior</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>De Luca, Francesco</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <place>
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    <dateIssued encoding="marc">2020</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <extent>1 online resource (200 pages) ; cm</extent>
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  <abstract>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.</abstract>
  <note type="statement of responsibility">Dr. Francesco De Luca (University G. d'Annunzio Chieti, Italy).</note>
  <note>Includes index.</note>
  <note>Includes bibliographical references.</note>
  <subject authority="lcsh">
    <topic>Business ethics</topic>
  </subject>
  <subject authority="bisacsh">
    <topic>Business &amp; Economics</topic>
    <topic>Business Ethics</topic>
  </subject>
  <subject authority="bicssc">
    <topic>Business ethics &amp; social responsibility</topic>
  </subject>
  <classification authority="lcc">HF5387 .D45 2020</classification>
  <classification authority="udc">658</classification>
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  <identifier type="isbn">9781839825064</identifier>
  <identifier type="isbn">9781839825040</identifier>
  <identifier type="uri">https://doi.org/10.1108/9781839825040</identifier>
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    <url>https://doi.org/10.1108/9781839825040</url>
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