Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU

Author:

Venturelli AndreaORCID,Fasan Marco,Pizzi Simone

Publisher

Emerald

Subject

Accounting,Economics, Econometrics and Finance (miscellaneous),Information Systems and Management

Reference30 articles.

1. Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications;Journal of Applied Accounting Research,2022

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3. Revising the non-financial reporting directive and the role of board of directors: a lost opportunity?;Journal of Applied Accounting Research,2022

4. Performance and (non) mandatory disclosure: the moderating role of the directive 2014/95/EU;Journal of Applied Accounting Research,2022

5. In search of legitimacy: a semiotic analysis of business model disclosure practices;Meditari Accountancy Research,2019

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