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This book is a research monograph written in English, titled “Disclosure of non-financial information. Evolutionary Paths and Harmonisation to Mandatory requirements”.
It draws the evolutionary path of non-financial information disclosure and provides exploratory insights into the application of non-financial information disclosure in accordance with the Italian Legislative Decree No. 254/2016.
The book builds on the academic stream of sustainability accounting and reporting to portray the disclosure of non-financial information, its characterisations and the theoretical underpinnings behind the rationale of such disclosure. It examines the role of international standard setters and regulators in shaping non-financial information disclosure and finally implements an empirical investigation over 150 listed Italian companies to shed lights on the adherence to the mandatory requirements.
“Disclosure of non-financial information. Evolutionary Paths and Harmonisation to Mandatory requirements” can be useful for academics, regulators and standard setters as a groundwork for further improving the disclosure of non-financial information in the realm of sustainability accounting and reporting.