Mandatory vs. voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?
Purpose: This paper aims at investigating the quality of Non-Financial Reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016. Design/methodology/approach: The method used to devel...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald
2021
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| Subjects: | |
| Online Access: | https://repository.londonmet.ac.uk/6056/1/Mandatory%20vs.%20Voluntary%20exercise%20on%20Non-financial%20Reporting.pdf |