Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Stefanía Carolina Posadas"'
Publikováno v:
Administrative Sciences, Vol 11, Iss 3, p 89 (2021)
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicato
Externí odkaz:
https://doaj.org/article/54bf59ffcd99408b838383e246fcd719
Publikováno v:
Meditari Accountancy Research. 31:26-48
Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d6d6a0c02c8e697a23fc496829b051e
https://doi.org/10.1108/medar-02-2022-1606
https://doi.org/10.1108/medar-02-2022-1606
Publikováno v:
Meditari Accountancy Research. 28:727-749
Purpose With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted definition of this term exists. This paper aims to reflect on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6fc025267e605d946bb08657b0b80d93
https://doi.org/10.1108/medar-11-2019-0602
https://doi.org/10.1108/medar-11-2019-0602
Publikováno v:
Administrative Sciences
Volume 11
Issue 3
Administrative Sciences, Vol 11, Iss 89, p 89 (2021)
Volume 11
Issue 3
Administrative Sciences, Vol 11, Iss 89, p 89 (2021)
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicato
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::190787348f94f4bfb6e3d6ad5ed2c0a9
Publikováno v:
Sustainability
Volume 12
Issue 10
Sustainability, Vol 12, Iss 4158, p 4158 (2020)
Volume 12
Issue 10
Sustainability, Vol 12, Iss 4158, p 4158 (2020)
Directive 2014/95/EU requires EU Member States to mandate nonfinancial disclosures for large public interest entities. The adoption of the Legislative Decree 254/2016, transposing into Italian law the EU Directive, has opened up new perspectives for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::47321a865a57b87af46ba8a5adddcdbf
Publikováno v:
Sustainability and Law ISBN: 9783030426293
In recent decades, corporate social responsibility (CSR) has received increasing attention by academics, civil society, media, and regulators. An emerging and less investigated version of CSR is Political CSR (PCSR). PCSR has been defined in a number
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::38163607cab0ed64f1d851605df6cfb8
https://doi.org/10.1007/978-3-030-42630-9_13
https://doi.org/10.1007/978-3-030-42630-9_13
