Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/275207 
Year of Publication: 
2021
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 11 [Issue:] 3 [Article No.:] 89 [Year:] 2021 [Pages:] 1-28
Publisher: 
MDPI, Basel
Abstract: 
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive's publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive's impact at the cross-country level.
Subjects: 
Directive 2014/95/EU
disclosure index
Italy
nonfinancial information
Spain
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
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