Artikel
Sustainability performance indicators and non-financial information reporting: Evidence from the Italian case
Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant value-added to non-financial corporate communication, and they are useful tools to support internal decision-making processes. The purpose of this study is to examine the effects produced on SPIs disclosure by the entry into force of the Italian Decree implementing the Directive on NFI. Content analysis method is used to analyze indicators disclosed by Italian companies before and after the adoption of the Decree. Findings show that each category of SPIs was largely used by the companies of our 2012 sample, but a reduction of the quantity of indicators disclosed was documented in 2017. Therefore, after the introduction of mandatory disclosure of NFI, companies seem to focus only on indicators considered more "relevant" according to the Directive. This research represents one of the preliminary analysis on the adoption of the Directive in Italy and on its first effects on NFI reporting practices.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 10 ; Year: 2020 ; Issue: 1 ; Pages: 1-17 ; Basel: MDPI
- Klassifikation
-
Öffentliche Verwaltung
- Thema
-
sustainability performance indicators
non-financial information reporting
GRI
EU Directive 2014/95/EU
Legislative Decree 254/2016
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Raucci, Domenico
Tarquinio, Lara
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2020
- DOI
-
doi:10.3390/admsci10010013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Raucci, Domenico
- Tarquinio, Lara
- MDPI
Entstanden
- 2020
Ähnliche Objekte (12)
Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies
Non-financial reporting and disclosure regulation
Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy
Sustainability reporting at a crossroads in Italian universities: Is web-based media adoption deinstitutionalising sustainability reporting?
Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
Non-financial reporting: Standardization options for SME sector
Corporate sustainability reporting
Empirical analysis of non-financial reporting by Spanish companies
Sustainable Tourism, between social Responsibility and non-financial Reporting
Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants
A futuristic view of using XBRL technology in non-financial sustainability reporting: The case of the FDIC
Sustainability reporting in cooperatives
Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies
Non-financial reporting and disclosure regulation
Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy
Sustainability reporting at a crossroads in Italian universities: Is web-based media adoption deinstitutionalising sustainability reporting?
Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
Non-financial reporting: Standardization options for SME sector
Corporate sustainability reporting
Empirical analysis of non-financial reporting by Spanish companies
Sustainable Tourism, between social Responsibility and non-financial Reporting
Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants
A futuristic view of using XBRL technology in non-financial sustainability reporting: The case of the FDIC
Sustainability reporting in cooperatives
Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies
Non-financial reporting and disclosure regulation
Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy
Sustainability reporting at a crossroads in Italian universities: Is web-based media adoption deinstitutionalising sustainability reporting?
Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
Non-financial reporting: Standardization options for SME sector
Corporate sustainability reporting
Empirical analysis of non-financial reporting by Spanish companies
Sustainable Tourism, between social Responsibility and non-financial Reporting
Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants
A futuristic view of using XBRL technology in non-financial sustainability reporting: The case of the FDIC