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2020 | OriginalPaper | Chapter

3. The Mandatory Non-financial Disclosure in the European Union

Author : Stefania Veltri

Published in: Mandatory Non-financial Risk-Related Disclosure

Publisher: Springer International Publishing

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Abstract

In the chapter we focus on the path that led to the issuing of the 2014/95/EU Directive (hereafter EU Directive), and then we deeply analyse two important supranational initiatives, GRI and Integrated Reporting, and their relationships with the EU Directive. The chapter also provides a brief analysis of EU Directive, before examining deeply the Italian Legislative Decree 254/2016 which enacted the EU Directive in the Italian context. The chapter ends with the analysis of the sample on which we carried out our research, preceded by a summary of the main studies on the mandatory NFI disclosure in the Italian context.

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previous chapter Risk-Related Disclosure

next chapter Measuring the Quality of Non-financial Risk-Related Disclosure

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Title: The Mandatory Non-financial Disclosure in the European Union
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_3