Disclosure of Non-Financial Information

Evolutionary Paths and Harmonisation to Mandatory Requirements

Collana
  • Data di pubblicazione

    luglio 2019

  • Formato

    Copertina Flessibile

  • Pagine

    176

  • ISBN

    9788892105263

€ 22,00

Disponibile

- +
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Abstract
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Abstract

Opera distribuita con Licenza Creative Commons. Attribuzione - non commerciale - Non opere derivate 4.0 Internazionale

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.

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Disclosure of Non-Financial Information

Disclosure of Non-Financial Information

07/2019

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