Briefs
2020.15
Date: September 2020
How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications
Authors:
Giulia Dario (Fondazione Eni Enrico Mattei, University of Torino); Laura Corazza (University of Torino)
Abstract
In December 2016, the European Directive 2014/95/EU (namely Directive) has been adopted by the Italian legislative system with the Legislative Decree n. 254/2016, which sets the legal framework for regulating the non-financial information disclosure of companies. The purpose of this policy brief, which represents a part of a wider research project, is to understand how Italian companies have interpreted the Directive with their non-financial report (NFR).
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How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications