Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case

Domenico Raucci and Lara Tarquinio
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Domenico Raucci: Department of Economic Studies, “G. d’Annunzio” University, 65127 Pescara, Italy
Lara Tarquinio: Department of Economic Studies, “G. d’Annunzio” University, 65127 Pescara, Italy

Administrative Sciences, 2020, vol. 10, issue 1, 1-17

Abstract: Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant value-added to non-financial corporate communication, and they are useful tools to support internal decision-making processes. The purpose of this study is to examine the effects produced on SPIs disclosure by the entry into force of the Italian Decree implementing the Directive on NFI. Content analysis method is used to analyze indicators disclosed by Italian companies before and after the adoption of the Decree. Findings show that each category of SPIs was largely used by the companies of our 2012 sample, but a reduction of the quantity of indicators disclosed was documented in 2017. Therefore, after the introduction of mandatory disclosure of NFI, companies seem to focus only on indicators considered more “relevant” according to the Directive. This research represents one of the preliminary analysis on the adoption of the Directive in Italy and on its first effects on NFI reporting practices.

Keywords: sustainability performance indicators; non-financial information reporting; GRI; EU Directive 2014/95/EU; Legislative Decree 254/2016 (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (18)

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