The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Year of publication: |
2022
|
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Authors: | Lombardi, Rosa ; Schimperna, Federico ; Paoloni, Paola ; Galeotti, Michele |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 250-273
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Subject: | Climate-related information | CSRD | Environmental accounting | EU directive | Investors | Metrics | PIEs | Sustainability reporting | Nachhaltigkeitsbericht | Italien | Italy | Unternehmenspublizität | Corporate disclosure | Umweltbericht | Environmental reporting | EU-Staaten | EU countries | Corporate Social Responsibility | Corporate social responsibility | Berichtswesen | Reporting |
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