Mandatory And Discretional Non Financial Disclosure After The European Directive 2014 95 Eu
DOWNLOAD
Download Mandatory And Discretional Non Financial Disclosure After The European Directive 2014 95 Eu PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Mandatory And Discretional Non Financial Disclosure After The European Directive 2014 95 Eu book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Mandatory And Discretional Non Financial Disclosure After The European Directive 2014 95 Eu
DOWNLOAD
Author : Francesco De Luca
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-06-04
Mandatory And Discretional Non Financial Disclosure After The European Directive 2014 95 Eu written by Francesco De Luca and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-04 with Business & Economics categories.
The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Accountability Ethics And Sustainability Of Organizations
DOWNLOAD
Author : Sandro Brunelli
language : en
Publisher: Springer Nature
Release Date : 2019-11-22
Accountability Ethics And Sustainability Of Organizations written by Sandro Brunelli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-22 with Business & Economics categories.
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.
The Struggle Over The Eu Non Financial Disclosure Directive
DOWNLOAD
Author : Daniel P. Kinderman
language : en
Publisher:
Release Date : 2019
The Struggle Over The Eu Non Financial Disclosure Directive written by Daniel P. Kinderman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
A new EU Directive represents an important step towards greater corporate accountability: it will require large companies to report on their social, environmental and human rights impacts and the risks their activities pose for third parties. While the circumstances leading to the Directive were favorable, the final text was weakened significantly as a result of opposition from business, German business in particular. This contribution examines the political struggles over the EU's Non-Financial Reporting Directive and seeks to explain the positions of different countries and interest groups in the negotiations. It identifies domestic regulations as a sufficient but not a necessary condition for support of the Directive. It also suggests that Germany's particularly fierce resistance is attributable at least in part to the size and influence of Germany's Mittelstand or medium-size enterprise sector.For an updated and more theoretically and empirically sophisticated version of this paper, please see "The Challenges of Upward Regulatory Harmonization: The Case of Sustainability Reporting in the European Union" "https://ssrn.com/abstract=3340646" https://ssrn.com/abstract=3340646 as well as "The tenuous link between CSR performance and support for regulation: Business associations and Nordic regulatory preferences regarding the corporate transparency law 2014/95/EU" "https://ssrn.com/abstract=3451630" https://ssrn.com/abstract=3451630.
How The European Directive 2014 95 Eu Shaped The Non Financial Reports Of Italian Listed Companies
DOWNLOAD
Author : Giulia Dario
language : en
Publisher:
Release Date : 2020
How The European Directive 2014 95 Eu Shaped The Non Financial Reports Of Italian Listed Companies written by Giulia Dario and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
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 project, is to understand how Italian companies have interpreted the Directive with their non-financial report (NFR).
Non Financial Disclosure And Integrated Reporting
DOWNLOAD
Author : Lino Cinquini
language : en
Publisher: Springer Nature
Release Date : 2022-02-18
Non Financial Disclosure And Integrated Reporting written by Lino Cinquini and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-18 with Business & Economics categories.
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Development Of Integrated Reporting In The Sme Sector
DOWNLOAD
Author : Joanna Dyczkowska
language : en
Publisher: Springer Nature
Release Date : 2021-11-12
Development Of Integrated Reporting In The Sme Sector written by Joanna Dyczkowska and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-12 with Business & Economics categories.
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners.
The Going Concern Principle In Non Financial Disclosure
DOWNLOAD
Author : Rosa Lombardi
language : en
Publisher: Springer Nature
Release Date : 2021-08-31
The Going Concern Principle In Non Financial Disclosure written by Rosa Lombardi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-31 with Business & Economics categories.
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
Financialization And The Us Economy
DOWNLOAD
Author : È Orhangazi
language : en
Publisher: Edward Elgar Publishing
Release Date : 2008-01-01
Financialization And The Us Economy written by È Orhangazi and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Business & Economics categories.
Profound transformations have taken place both in the US and the global economy, most especially in the realm of finance. This title brings together a comprehensive analysis of financialization in the US economy that encompasses historical, theoretical, and empirical sides of the issues.
Corporate Ethics And Corporate Governance
DOWNLOAD
Author : Walther C. Zimmerli
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-06-12
Corporate Ethics And Corporate Governance written by Walther C. Zimmerli and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-06-12 with Business & Economics categories.
This book represents an introduction to and overview of the diverse facets of the ethical challenges confronting companies today. It introduces executives, students and interested observers to the complex trends and developments in business ethics. Coverage presents industry-specific topics in ethics. The book also provides a general, interdisciplinary survey of the ethical dimensions of management and business.
Environmental Disclosure
DOWNLOAD
Author : Luigi Lepore
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-29
Environmental Disclosure written by Luigi Lepore and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-29 with Political Science categories.
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.