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2020 | OriginalPaper | Chapter

1. A Brief Overview of the Book

Author : Stefania Veltri

Published in: Mandatory Non-financial Risk-Related Disclosure

Publisher: Springer International Publishing

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Abstract

In October 2014, the European Union adopted Directive 2014/95/EU (hereafter EU Directive), which mandates companies of a certain size to draft and publish a non-financial declaration (NFD) related to the disclosure of corporate non-financial information (NFI) about society and the environment, with the ultimate aim to enhance the consistency and comparability of corporate NFI disclosed throughout the EU. NFI refers to a broad range of themes and issues such as environmental and social policies, impacts and long-term risks related to these policies and allows stakeholders to draw a more comprehensive and realistic picture of a company. In the book we intend to focus specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of the art of NF risk-related information disclosure and its usefulness for investors.

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Title: A Brief Overview of the Book
Author: Stefania Veltri
Publisher: Springer International Publishing
Book: Mandatory Non-financial Risk-Related Disclosure
Print ISBN: 978-3-030-47920-6

Electronic ISBN: 978-3-030-47921-3

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-47921-3_1