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The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis

Citations

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Cited by:

  1. Andrea Venturelli & Simone Pizzi & Fabio Caputo & Salvatore Principale, 2020. "The revision of nonfinancial reporting directive: A critical lens on the comparability principle," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3584-3597, December.
  2. Francesco Grimaldi & Alessandra Caragnano & Marianna Zito & Massimo Mariani, 2020. "Sustainability Engagement and Earnings Management: The Italian Context," Sustainability, MDPI, vol. 12(12), pages 1-16, June.
  3. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  4. Ho-Tan-Phat Phan & Francesco De Luca & Lea Iaia, 2020. "The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?," Sustainability, MDPI, vol. 12(6), pages 1-20, March.
  5. Joanna Krasodomska & Justyna Godawska, 2020. "CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions," Sustainability, MDPI, vol. 12(21), pages 1-19, October.
  6. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
  7. Anca Băndoi & Claudiu George Bocean & Mara Del Baldo & Lucian Mandache & Leonardo Geo Mănescu & Cătălina Soriana Sitnikov, 2021. "Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance," Sustainability, MDPI, vol. 13(2), pages 1-20, January.
  8. Joan R. Sanchis & Vanessa Campos & Ana T. Ejarque, 2025. "A Proposed Typology for the Validation of Corporate Sustainability," Sustainability, MDPI, vol. 17(16), pages 1-23, August.
  9. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
  10. Monica Fait & Dirk Meissner & Gian Luca Gregori & Filippo Monge & Valentina Cillo, 2022. "To act or to react? The role of responsiveness in corporate social performance disclosure in preventing plastic pollution in the travel and tourism sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 2065-2082, November.
  11. Paola Vola & Lorenzo Gelmini, 2022. "Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 189-209.
  12. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  13. Assunta Di Vaio & Elisa Van Engelenhoven & Anum Zaffar & Luigi Lepore & Francesco Paolone, 2025. "Driving SDG15: The Role of HEIs in Biodiversity Conservation Through Digitalization and Reporting," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 6985-7004, October.
  14. Stefanía Carolina Posadas & Lara Tarquinio, 2021. "Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies," Administrative Sciences, MDPI, vol. 11(3), pages 1-28, August.
  15. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
  16. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
  17. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
  18. Eachempati, Prajwal & Srivastava, Praveen Ranjan & Kumar, Ajay & Tan, Kim Hua & Gupta, Shivam, 2021. "Validating the impact of accounting disclosures on stock market: A deep neural network approach," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  19. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
  20. Tommy Gärling & Magnus Jansson, 2021. "Sustainable Investment: Consequences for Psychological Well-Being," Sustainability, MDPI, vol. 13(16), pages 1-10, August.
  21. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  22. Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021. "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 268-288, December.
  23. Mark Anthony Camilleri, 2020. "European environment policy for the circular economy: Implications for business and industry stakeholders," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(6), pages 1804-1812, November.
  24. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
  25. Lara Tarquinio & Stefanía C. Posadas & Deborah Pedicone, 2020. "Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016," Sustainability, MDPI, vol. 12(10), pages 1-22, May.
  26. Simona Cosma & Andrea Venturelli & Paola Schwizer & Vittorio Boscia, 2020. "Sustainable Development and European Banks: A Non-Financial Disclosure Analysis," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
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