The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

Selena Aureli · Elisabetta Magnaghi · Federica Salvatori

28 citations0/0 files storedSymphonya Emerging Issues in Management

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Corporate Social Responsibility Reporting Corporate Law and Human Rights Governance, Compliance, and Sustainability

Abstract

The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies’ transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The comparison of the transposition laws in France, Italy, and the UK indicates that significant differences shape company obligations at the country level.

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References

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2004What Determines Corporate Transparency?2010The impact of corporate social responsibility on the cost of bank loans 2003Incentives versus standards: properties of accounting income in four East Asian countries 2001Transforming Europe: Europeanization and Domestic Change 2014CSR reporting practices and the quality of disclosure: An empirical analysis 2003Conceptualizing the Domestic Impact of Europe 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

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2020EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA 2021How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting 2021Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens

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