Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016

Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016

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 research on the effects produced by regulatory req...

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Bibliographic Details
Main Authors: Lara Tarquinio, Stefanía C. Posadas, Deborah Pedicone
Format: Article
Language:English
Published: MDPI AG 2020-05-01
Series:Sustainability
Subjects:
nonfinancial information
Directive 2014/95/EU
Legislative Decree 254/2016
Global Reporting Initiative
principal component analysis
sustainability disclosure index
Online Access:https://www.mdpi.com/2071-1050/12/10/4158

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