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.

Language
Englisch

Bibliographic citation
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 10 ; Year: 2020 ; Issue: 1 ; Pages: 1-17 ; Basel: MDPI

Classification
Öffentliche Verwaltung
Subject
sustainability performance indicators
non-financial information reporting
GRI
EU Directive 2014/95/EU
Legislative Decree 254/2016

Event
Geistige Schöpfung
(who)
Raucci, Domenico
Tarquinio, Lara
Event
Veröffentlichung
(who)
MDPI
(where)
Basel
(when)
2020

DOI
doi:10.3390/admsci10010013
Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Raucci, Domenico
  • Tarquinio, Lara
  • MDPI

Time of origin

  • 2020

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