Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. The emerging of social, environmental and sustainability issues in combination with the New Public Management (NPM...

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Bibliographic Details
Main Authors: Giuseppe Nicolò, Gianluca Zanellato, Adriana Tiron-Tudor
Format: Article
Language:English
Published: MDPI AG 2020-03-01
Series:Sustainability
Subjects:
integrated reporting
state-owned enterprises
content analysis
voluntary vs mandatory regulation
disclosure
sustainable development goals
Online Access:https://www.mdpi.com/2071-1050/12/5/1908

Internet

https://www.mdpi.com/2071-1050/12/5/1908

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