KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy

European companies of public interest requested to comply with the Directive 2014/95/EU on Non-Financial Information (NFI) are allowed to fulfil the regulatory obligation following the Global Reporting Initiative (GRI) guidelines, which constitute at present the most widely spread framework for sust...

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Bibliographic Details
Main Authors: Salvatore Loprevite, Domenico Raucci, Daniela Rupo
Format: Article
Language:English
Published: MDPI AG 2020-06-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/12/5195