How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications

Giulia Dario and Laura Corazza
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Giulia Dario: Fondazione Eni Enrico Mattei and University of Torino
Laura Corazza: Departmenet of Management, University of Torino

Briefs, 2020

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).

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:fem:fbrief:2020.07-15

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