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
Online AccessFull text
ISBN9781839825064
9781839825040
DOI10.1108/9781839825040
Physical Description1 online resource (200 pages) ; cm

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245 1 0 |a Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU :  |b an empirical analysis of Italian listed companies' behavior /  |c Dr. Francesco De Luca (University G. d'Annunzio Chieti, Italy). 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2020. 
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500 |a Includes index. 
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520 |a 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. 
588 0 |a Print version record. 
650 0 |a Business ethics. 
650 7 |a Business & Economics  |x Business Ethics.  |2 bisacsh 
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