This research represents a preliminary analysis of the nonfinancial risk disclosure and the first after the introduction of the European directive. Using a content analysis, the level of nonfinancial risk disclosure after the introduction of the Directive 2014/95/EU on nonfinancial information has been investigated. Moreover, in order to understand the effectiveness of nonfinancial risk management, the outlook orientation (past, present, and future) and the approach to risk (positive, negative, and neutral) have been examined. The results show how the level of nonfinancial risk disclosure in Italian companies is better than before the introduction of the directive and also still based on the past and present perspective, rather than the future one.
Nonfinancial risk disclosure. The “state of the art” of Italian companies / Leopizzi, R.; Iazzi, A.; Venturelli, A.; Principale, S.. - In: CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT. - ISSN 1535-3958. - 27:1(2020), pp. 358-368. [10.1002/csr.1810]
Nonfinancial risk disclosure. The “state of the art” of Italian companies
Principale S.Ultimo
2020
Abstract
This research represents a preliminary analysis of the nonfinancial risk disclosure and the first after the introduction of the European directive. Using a content analysis, the level of nonfinancial risk disclosure after the introduction of the Directive 2014/95/EU on nonfinancial information has been investigated. Moreover, in order to understand the effectiveness of nonfinancial risk management, the outlook orientation (past, present, and future) and the approach to risk (positive, negative, and neutral) have been examined. The results show how the level of nonfinancial risk disclosure in Italian companies is better than before the introduction of the directive and also still based on the past and present perspective, rather than the future one.File | Dimensione | Formato | |
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