According to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance sta...
The publication of Directive 2014/95/EU represents an important milestone related to the disclosure of non-financial information. This fact together with the role of the corporate governance guide firms towards achieving of an ethical, transparent, a...
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicato...
This paper investigates the effects of Directive 95/2014/EU on the quality of non-financial information (NFI) disclosed by Portuguese listed companies and explains the reporting practices adopted in this context. For this purpose, a content analysis...
On 15 December 2016, new non-financial reporting requirements were implemented in the Polish Accounting Act (PAA) which would be enforced from 1 January 2017. This act resulted from the transposition of Directive 2014/95/EU. New requirements oblige c...
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, f...
The EU directive 92/57/EEC focuses on ensuring that health and safety-related matters are taken into consideration during every stage of construction-related work and has been introduced into the regulations of the member countries. In 2006, Sweden w...
2 January 2019
The main requirement established for the development of European Union product safety directives is to ensure a high level of safety for users. This research aims to analyze whether Europe needs a product safety directive for scaffolding and identify...
Environmental change is subject to discussion among scientists, practitioners, and policymakers. As increasing threats to both environment and society are on the agenda, alternative management approaches are gaining importance. This paper focuses on...
Following the adoption of the Energy Efficiency Directive (EED) in 2012, the Member States of the European Union implemented various policies and measures to meet the Directive’s requirements, including national energy efficiency targets for 20...
Directive 2017/164/EU proposed a drastic reduction of nitrogen monoxide (NO) and nitrogen dioxide (NO2) levels, thereby fortifying the health protection framework within the mining industry. Despite the commendable record of non-road emissions standa...
In 2020, Directive (EU) 2020/2184 was published and subsequently transposed into Italian legislation via Legislative Decree 18/23 (Lgs.D. 18/23). The Directive aims to protect public health through a proactive approach based on a site-specific risk a...
The purpose of this study was to evaluate health risks to operators of large and small load-haul-dump (LHD) vehicles exposed to whole-body vibration (WBV), based on criteria established in ISO 2631-1, ISO 2631-5, and EU Directive 2002/44 EC. Studies ...
Every system that manages or assesses biodiversity rests on a simplification of its complexity. The simplification of biodiversity is debatable and difficult; even, for example, regarding the elements on which the assessment and management should foc...
The Austrian Education Energy Initiative ETSIT has been established as a response to the EU Energy Efficiency Directive and the Austrian Energy Efficiency Act. This paper investigates the energy literacy of its young participants, i.e., 6000 primary...
The enactment of EU Directive 2014/95/EU and EU Guidelines 2017/C215/01 for large European public interest entities with more than 500 employees recognised the importance of non-financial information and made its disclosure mandatory. The importance...
Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely u...
Manufacturing processes involving chemical agents are evolving at great speed. In this context, managing chemical risk is especially important towards preventing both occupational accidents and major accidents. Directive 89/391/EEC and Directive 2012...
Directive 2014/95/EU requires EU Member States to mandate nonfinancial disclosures for large public interest entities. The adoption of the Legislative Decree 254/2016, transposing into Italian law the EU Directive, has opened up new perspectives for...
The first objective of this paper was to provide an inventory of developments of certification schemes for sustainable biomass production, following recent EU legislation (both formalized and under development). One main pillar is the EU Timber Regul...
This study presents an innovative approach to measuring the impact of EU CAP direct payments on the economic resilience of agriculture at a sectoral level. The construct of resilience is approached from the perspective of the resilience of the main f...
This paper analyses Foreign Direct Investment (FDI) investment in Ireland and Iceland from other European countries during two periods, i.e., the pre-financial crisis period of 2000–2007 and the financial crisis period of 2008–2010. The a...
Due to the single market within the European Union (EU), capital mobility has created many challenges in the field of tax policy, especially whether taxes should be coordinated or governments should retain fiscal sovereignty for the sake of tax compe...
Non-financial disclosure has become increasingly popular, as it can satisfy the information needs of a growing range of stakeholders. Because traditional financial reports cannot provide comprehensive accountability, several frameworks and guidelines...
Many municipalities express a wish to use digital technologies to achieve environmental aims. However, there is still a need for a better understanding of how this should practically be done, both among municipalities and among ICT developers. We hav...
High mountain ecosystems are hotspots of biodiversity that are highly vulnerable to climate warming and land use change. In Europe, high mountain habitats are included in the EC Directive 92/43/EEC (Habitats Directive) and the identification of pract...
The paper’s main purpose is to identify the differentiation and variation of electricity prices for households in EU countries. The specific objectives are to highlight the directions and differentiation of price changes in EU states, determine the d...
The main concern of the study was the evaluation of the impact of new investment in road infrastructure on the flood hazard. The flood hazard is considered here on the basis of maps according to requirements of EU Flood Directive. The analyses presen...
Waste gases that cannot be released into the environment are generated in chemical industrial processes. There are various physico-chemical processes for the treatment of these gases, but in most cases, they present a major cost to the company. There...
This contribution takes a new look at the gravity equation model in relation to foreign direct investment (FDI) of leading industrialized countries which presents a useful basis for assessing certain potential impacts arising from BREXIT—the en...
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Intere...
In its role as guardian of the Treaties, the European Commission must ensure that Member States enforce EU law within their territories. If adequate enforcement is found to be wanting, the Commission also has the power to take infringement procedures...
This study aims to reconsider the role of foreign direct investment determinants for European national development and to analyze the impacts of the pandemic situation caused by COVID-19. Foreign direct investment is a source of development; therefor...
The current Waste Electrical and Electronic Equipment (WEEE) management system of the European Union to be applied in all member states was introduced in 2002 by the first WEEE directive (2002/96/EC). Since the beginning, the system was intended to i...
Fluvial floods are one of the primary natural hazards to our society, and the associated flood risk should always be evaluated for present and future conditions. The European Union’s (EU) Floods Directive highlights the importance of flood mapping as...
Ex situ plant conservation in Poland is shaped by a dual institutional framework that distinguishes between agricultural genetic resources and the protection of rare and endangered wild flora. The National Centre for Plant Genetic Resources (NCPGR) f...
The EU Water Framework Directive (WFD) obliges EU Member States to achieve good ecological status in all surface waters by 2027 at the latest. In many regions, this implies fundamental transformation from engineered water landscapes back to near-natu...
Pancreatic fluid collections (PFCs) are well-known complications of acute pancreatitis. The overinfection of these collections leads to a worsening of the prognosis with an increase in the morbidity and mortality rate. The primary strategy for managi...
Patients with Roux-en-Y gastric bypass (RYGB) are a significant challenge for endoscopic retrograde cholangiopancreatography (ERCP) due to the altered anatomy. Endoscopic ultrasound (EUS)-directed transgastric ERCP (EDGE) has emerged as a valuable al...
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustaina...
Disclosure of non-financial information, especially regarding corporate governance (CG), is an important element of companies’ communication with their stakeholders. This paper sets out to define—from a theoretical and practical perspecti...
With its Global Compact, the United Nations (UN) called companies to align strategies and operations with universal principles on human rights, labor, environment, and anti-corruption, while settling and pursuing the seventeen UN Sustainable Developm...
The long-stop rule, under the UK Consumer Protection Act (CPA) 1987, imposes a 10-year limitation period for product liability claims, providing legal certainty for manufacturers and consumers. However, this timeframe is increasingly problematic in t...
Strengthening air quality protection across the EU, Directive (EU) 2024/2881 sets stricter daily standards and alert thresholds for particulate matter, which become applicable in 2030. Member States must transpose these standards by 2027. This study...
The article addresses the issue of disclosing Occupational Health and Safety (OHS) issues by corporations in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of the EU Directive 2014/95/EU on non-fin...
In 2014, a European Union (EU) Directive required certain large undertakings and groups to disclose non-financial information from 2017 onwards. In 2017, the EU guidelines on non-financial reporting established that reporting climate-related informat...
Direct endoscopic necrosectomy (DEN) is a challenging procedure for the debridement of walled-off pancreatic necrosis (WOPN), which may be complicated by several adverse events, primarily bleeding which may require radiological embolization or even s...
Faecal microbiota transplantation (FMT) is regarded as an efficacious treatment for recurrent C. difficile infection. Unfortunately, widespread patient access is hindered by regulatory hurdles, which are the primary barriers to incorporating FMT into...
Overcurrent protection is a fundamental aspect of power system protection and is widely utilised in distribution networks. The increasing integration of renewable energy sources (RESs) into the conventional power system has introduced operating chall...
The legal objective for surface water in the EU is ‘good ecological status’, as established by the Water Framework Directive, with a timeframe of 15, 21 or 27 years. To reach this objective, suitable legal instruments are needed, and quality standard...
of 33