Artikel
Assessing the effects of directive 2014/95/EU on nonfinancial information reporting: Evidence from Italian and Spanish listed companies
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive's publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive's impact at the cross-country level.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 11 ; Year: 2021 ; Issue: 3 ; Pages: 1-28
- Klassifikation
-
Öffentliche Verwaltung
- Thema
-
Directive 2014/95/EU
disclosure index
Italy
nonfinancial information
Spain
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Posadas, Stefanía Carolina
Tarquinio, Lara
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2021
- DOI
-
doi:10.3390/admsci11030089
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Posadas, Stefanía Carolina
- Tarquinio, Lara
- MDPI
Entstanden
- 2021
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