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: | 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 |
Similar Items
-
Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts
by: Salvatore Loprevite, et al.
Published: (2018-04-01) -
Corporate Social Performance and Financial Performance in Brazilian Companies: Analysis of the Influence of Disclosure
by: Anderson Felipe Aedo Pereira, et al.
Published: (2020-01-01) -
Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case
by: Domenico Raucci, et al.
Published: (2020-02-01) -
An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence
by: Lara Tarquinio, et al.
Published: (2018-03-01) -
Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries
by: Aria Farah Mita, et al.
Published: (2018-12-01)