
You have already added 0 works in your ORCID record related to the merged Research product.
You have already added 0 works in your ORCID record related to the merged Research product.
<script type="text/javascript">
<!--
document.write('<div id="oa_widget"></div>');
document.write('<script type="text/javascript" src="https://beta.openaire.eu/index.php?option=com_openaire&view=widget&format=raw&projectId=undefined&type=result"></script>');
-->
</script>
Directive 2014/95/EU: Are Italian Companies Already Compliant?

doi: 10.3390/su9081385
handle: 11587/414964 , 11585/913580 , 11586/300401
According to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance statements. The Directive was transposed into Italian law by Legislative Decree 254 of 30 December 2016.The aim of this paper is to evaluate the information gap for Italian companies and,consequently,the adjustments required by the new Directive on non-financial information. In order to analyze the level of non-financial and diversity disclosure, we created an assessment model called “Non-financial information score”, which records the required information as a percentage. We apply it to a sample of 223 large companies.The results (with an average NFIscore of about 49%) show that, in spite of what has previously emerged in the European debate about the application of the Directive on the part of large companies, an information gap remains, although the implementation of the directive should help to fill it in the coming years.In this sense, the potential contribution of the EU directive to non-financial disclosure in Italy appears to be greater than we had expected. Thus, in accordance with the literature, this paper appears to confirm the role of regulation in improving the quality of disclosure of non-financial information.
340, Environmental effects of industries and plants, Non-financial information; diversity information; EU non-financial reporting directive; Legislative Decree 254/2016; CSR reporting, EU non-financial reporting directive, CSR reporting, Legislative Decree 254/2016, non-financial information; diversity information; EU non-financial reporting directive; Legislative Decree 254/2016; CSR reporting, TJ807-830, Non-financial information, TD194-195, Renewable energy sources, Environmental sciences, Legislative decree 254/2016, GE1-350, diversity information, Diversity information, non-financial information
340, Environmental effects of industries and plants, Non-financial information; diversity information; EU non-financial reporting directive; Legislative Decree 254/2016; CSR reporting, EU non-financial reporting directive, CSR reporting, Legislative Decree 254/2016, non-financial information; diversity information; EU non-financial reporting directive; Legislative Decree 254/2016; CSR reporting, TJ807-830, Non-financial information, TD194-195, Renewable energy sources, Environmental sciences, Legislative decree 254/2016, GE1-350, diversity information, Diversity information, non-financial information
citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).121 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Top 1% influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Top 10% impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Top 1%
