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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2020-06-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/12/12/5195 |