Disclosure of non-financial information. Evolutionary Paths and Harmonisation to Mandatory Requirements

This book is a research monograph written in English, titled “Disclosure of non-financial information. Evolutionary Paths and Harmonisation to Mandatory requirements”. It draws the evolutionary path of non-financial information disclosure and provides exploratory insights into the application of non-financial information disclosure in accordance with the Italian Legislative Decree No. 254/2016. The book builds on the academic stream of sustainability accounting and reporting to portray the disclosure of non-financial information, its characterisations and the theoretical underpinnings behind the rationale of such disclosure. It examines the role of international standard setters and regulators in shaping non-financial information disclosure and finally implements an empirical investigation over 150 listed Italian companies to shed lights on the adherence to the mandatory requirements. This book can be useful for academics, regulators and standard setters as a groundwork for further improving the disclosure of non-financial information in the realm of sustainability accounting and reporting.