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).
How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications
Dario, Giulia;Corazza, Laura
2020-01-01
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).
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
brief15-2020.pdf
Accesso aperto
Tipo di file:
PDF EDITORIALE
Dimensione
215.27 kB
Formato
Adobe PDF
|
215.27 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
