Results 141 to 150 of about 175 (163)

From Mandatory CSR Reporting to Environmental Impact: Assessing the Effectiveness of the EU NFRD in Reducing Corporate GHG Emissions

European Company Law
Since 2014, the European Union’s (EU’s) Non-Financial Reporting Directive (NFRD) has mandated large EU firms to disclose non-financial performance, aiming to promote corporate sustainable behaviour. This study empirically examines the impact of the NFRD on corporate environmental performance, with a focus on greenhouse gas (GHG) emissions.
exaly   +3 more sources

UKRAINE ON THE WAY TO THE EU: NON-FINANCIAL BUSINESS REPORTING FROM NFRD TO CSRD

Financial Strategies of Innovative Economic Development
N.G. Seysebayeva, I.V. Kulik
exaly   +2 more sources

The Double Materiality Principle (Article 19a NFRD) as Proposed by the Corporate Sustainability Reporting Directive: An Effective Concept to Tackle Green Washing?

European Yearbook of International Economic Law, 2022
exaly   +2 more sources

Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) – a structured literature review

2022
This systematic literature review includes 43 empirical studies on the European Nonfinancial Reporting Directive 2014/95 (NFRD) and the mandatory nonfinancial declaration (NFD). In more detail, we separate between archival research as market level and various qualitative research methods (e.g., interviews, surveys and case studies) as organizational ...
openaire   +4 more sources

The Legal Impact of NFRD and CSRD on Corporate Governance in the Mediterranean: Directors’ Role in Shaping Sustainable Corporate Practices

Abstracts of conference proceedings
Legislation within the European Union, such as the Non-Financial Reporting Directive (NFRD) and the subsequent Corporate Sustainability Reporting Directive (CSRD), introduce fundamental shifts and play a crucial role in guiding companies toward greater transparency and accountability in information disclosure.
Andreja Primec, Matic Čufar
openaire   +1 more source

Women on Boards and Climate Change Disclosure: The Evidence from NFRD

Academy of Management Proceedings, 2023
Maria Aluchna, Leszek Bohdanowicz, Bogumil Kaminski   +2 more
openaire   +1 more source

Il d.lgs. n. 254 del 2016 di recepimento della Non Financial Reporting Directive (NFRD) 2014/95/UE e la Corporate Sustainability Reporting Directive (CSRD) 2464/2022 a confronto.

2023
Il lavoro mette a confronto la disciplina nazionale sulle DNF con le previsioni della nuova direttiva in materia di rendiconti si sostenibilità delle società per ...
Anna Genovese, Silvia Scalzini
openaire   +2 more sources

EU ESG Legislation and Its Implications: Domestic Introduction of NFRD and SFDR Domestic Law Acceptance

The Journal of Legal Studies, 2022
Yu-Kyong Choe, Ah-Young Cho
openaire   +1 more source

Beyond NFRD Compliance: Does Social Tone Boost Corporate Social Performance?

Purpose: This study investigates whether and to what extent the social disclosure tone used in sustainability reports, herein ‘social tone’, is associated with enhanced corporate social performance (CSP) pre- and post- the entrance into force of the EU Non-Financial Reporting Directive 95/2014 (NFRD).
Eleonora Monaco, Galati Luca, Merlo Matteo   +2 more
openaire   +1 more source

From talk to action: the effects of the non-financial reporting directive on ESG performance

Meditari Accountancy Research, 2023
Maria Aluchna, Maria Roszkowska-Menkes
exaly