Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU : an empirical analysis of Italian listed companies' behavior

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 volunt...

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Bibliographic Details
Main Author De Luca, Francesco (Author)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2020.
Subjects
Business ethics.
Business & Economics > Business Ethics.
Business ethics & social responsibility.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781839825064
9781839825040
DOI10.1108/9781839825040
Physical Description1 online resource (200 pages) ; cm

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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 Description:Includes index.
Bibliography:Includes bibliographical references.
ISBN:9781839825064
9781839825040
Access:Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty
DOI:10.1108/9781839825040
Physical Description:1 online resource (200 pages) ; cm

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