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Open AccessArticle

The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context

1
Department of Economic Sciences, University of Salento, 73100 Lecce, Italy
2
Department of Economics, Management and Company Law, University of Bari Aldo Moro, 70121 Bari, Italy
*
Author to whom correspondence should be addressed.
Sustainability 2020, 12(1), 92; https://doi.org/10.3390/su12010092
Received: 8 November 2019 / Revised: 13 December 2019 / Accepted: 18 December 2019 / Published: 21 December 2019
(This article belongs to the Section Economic and Business Aspects of Sustainability)
Since 2016, the European context has been characterised by the introduction of the Directive 95/2014/EU on mandatory non-financial reporting. The Directive has been transposed in the Italian context through the Legislative Decree 254/2016. However, following evidence previously collected from other jurisdictions, a high degree of scepticism by academics still characterises the debate on the effectiveness of this form of regulation. In fact, the literature highlights that the effects of a mandatory approach to non-financial reporting are limited to an increase in the annual quantity of information provided and not by an effective organizational change. Therefore, the contribution of our paper is twofold: a gap analysis between the overall degree of non-financial reporting quality between the years 2015 and 2017 and an empirical analysis, factors of which have impacted on the quality of non-financial reports prepared in 2017. View Full-Text
Keywords: Directive 95/2014/EU; non-financial reporting; Italy; mandatory disclosure Directive 95/2014/EU; non-financial reporting; Italy; mandatory disclosure
MDPI and ACS Style

Caputo, F.; Leopizzi, R.; Pizzi, S.; Milone, V. The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context. Sustainability 2020, 12, 92.

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