Results 151 to 160 of about 276 (181)

Informative Value of Non‐Financial Reports: Analyzing the Impact of Disclosure Format and Auditing

Journal of Corporate Accounting and Finance
Since the Non‐Financial Reporting Directive (NFRD) came into force in 2017, large, listed companies in the European Union (EU) are obliged to disclose non‐financial reports annually.
Simon Hirsch, Veronika Heichl
exaly   +2 more sources

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Beyond NFRD compliance: Is social tone associated with better corporate social performance?

FINANCIAL REPORTING
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) before and after the entry into force of the EU ...
E. Monaco, Luca Galati, Matteo Merlo
semanticscholar   +1 more source

Are firms (getting) ready for the corporate sustainability reporting directive?

Sustainability nexus forum
Urška Kosi
exaly   +2 more sources

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

Business Strategy and the Environment
Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG ...
Maria Chiara Demartini, Sara Trucco, V. Beretta   +2 more
semanticscholar   +1 more source

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

Business Strategy and the Environment
This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (
Rodolfo Damiano, Giuseppe Valenza
semanticscholar   +1 more source

Legislative action and a propensity to report: human resource management and corporate governance disclosure in Germany and Poland

Managerial Finance
PurposeThis paper investigates the effects of the European Union’s Non-Financial Reporting Directive (NFRD) on annual disclosure related to human resource management (HRM) and corporate governance (CG) matters in Poland and Germany – two countries with ...
M. Aluchna, Bogumił Kamiński, Martin Muster, Maria Roszkowska‐Menkes, Ihar Sahakiants, Thomas Steger, Małgorzata Wrzosek   +6 more
semanticscholar   +1 more source

Sustainability reporting regulations at the crossroads. A critical note on the EU Omnibus

Critical Perspectives on International Business
This study aims to focus on European Union (EU) regulations on sustainability reporting, which are currently equated with a build-up of bureaucracy, although potential chances of reporting for firms and stakeholders are rarely discussed.
Patrick Velte
semanticscholar   +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   +1 more source

ДИРЕКТИВА CSRD ТА СТАНДАРТИ ESRS ЯК ІНСТРУМЕНТАРІЙ ПРОЗОРОСТІ В МЕЖАХ EUROPEAN GREEN DEAL

Актуальні проблеми сталого розвитку
The article provides a comprehensive theoretical and analytical study of the Corporate Sustainability Reporting Directive (CSRD) (EU) 2022/2464 and the European Sustainability Reporting Standards (ESRS) as key instruments for corporate transparency ...
Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий   +2 more
semanticscholar   +1 more source

Regional Embeddedness of Green Economic Systems: Evidence from Mandatory Environmental Disclosures in EU Corporate Sustainability Reports

Sustainability
In recent years, non-financial reporting has become a central regulatory instrument for integrating environmental considerations into corporate accountability frameworks in the European Union.
Matic Čufar, Andreja Primec, Jernej Belak   +2 more
semanticscholar   +1 more source