Mandatory and discretional non-financial disclosure after the european directive 2014/95/eu: an empirical analysis of italian listed companies' behavior
Auteur :
De Luca, Dr Francesco
Éditeur :
Emerald Publishing Limited
ISBN :
9781839825057
Date de publication :
4 juin 2020
Dimensions :
22,9 x 15,2 x 1,1 cm
Poids :
331 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.