Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

Luca, Francesco De

doi:10.1108/9781839825040

Cited by 13 publications

(7 citation statements)

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“…Furthermore, the development of normative interventions, as in the case of the European 2014/95/EU Directive, has represented a central driver for the adoption of non-financial disclosure practice by making it mandatory for European-listed companies (Caputo et al, 2021;De Luca, 2020;European Commission., 2014).…”

Section: Introductionmentioning

confidence: 99%

Sustainable Development Goals and healthy foods: perspective from the food system

Iazzi

Ligorio

Vrontis

et al. 2021

BFJ

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PurposeThe objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).Design/methodology/approachTo this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.FindingsThe study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.Originality/valueThe findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

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Section: Introductionmentioning

confidence: 99%

Sustainable Development Goals and healthy foods: perspective from the food system

Iazzi

Ligorio

Vrontis

et al. 2021

BFJ

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“…The literature has identified several determinants of the sustainability information disclosure practice, such as institutional factors, size and structure of governance, profitability and leverage of the company and the sector in which the company is operating (De Luca, 2020; Gonçalves, Gaio, & Costa, 2020; Lagasio & Cucari, 2019; Phan, De Luca, & Iaia, 2020). Based on the systematic literature review of Dienes et al (2016), firm size, media visibility, and ownership structure are the most important drivers of the disclosure of sustainability reports.…”

Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach

et al. 2021

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Evaluating the determinants of environmental, social and governance (ESG) score is significant for topic for academics and regulators and companies. Despite its importance, little attention has been paid to non-financial strategy disclosure and how to communicate non-financial information. However, in the recent years, attention to the topic has considerably increased as demonstrated, in the European context, by the introduction of the non-financial reporting directive in 2014. Therefore, it is important to analyse how the quantity and quality of disclosure influence the ESG score. To explore this relationship, a configurational analysis aimed at 31 Italian listed companies was studied by fuzzy-set qualitative comparative analysis. The results showed that there were three path types driving the ESG score and that integrated reporting played a highly significant role in promoting a high ESG score. Specifically, we show the importance of assessing the combinations of quality and quantity disclosures for ESG score through configurational thinking. These results provide a first theoretical basis for the effectiveness of disclosure measurements on ESG score, charting the future direction for environmental management studies.

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“…De Luca, citing La Torre et al, discusses rightly how the flexible Directive has the effect of putting the responsibility of harmonisation in this field on the companies, which they are not inclined to do; because of this, 'the purpose of harmonisation remains quite far while the comparability is weakened'. 67 There are a number of different standards that can be used by companies to explain their performance, including the GRI, ISO, OECD, IIRC, and UNGC, as well as the Sustainability Accounting Standards Board, AccountAbility, European Federation of Financial Analysts Societies, and the Foundation for Environmental Education.…”

Section: The Role Of Regulationmentioning

confidence: 99%

Can Regulatory Intervention Save the Sustainability Rating Industry?

Cash¹

2021

BULA

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Relatively speaking, the so-called sustainability rating industry has been witnessing rapid growth since the Financial Crisis. More recently, the industry is continually reorganizing through a series of mergers and acquisitions. However, recent research has slowly turned away from what the sustainability rating industry can do, and moved towards what the investor base wants from them. In this direction, the findings are becoming particularly clear. The concept of a ‘mainstream’ investor base, and its growing tolerance of sustainability as a concept, is leading towards a defining point. That defining point is whether the sustainable-related service marketplace is suitable for the mainstream marketplace. By utilizing recent research into this junction, the article will consider both whether the industry can meet the needs of the marketplace as it continues to grow, and also whether any regulatory intervention could assist with the achieving of this hypothesized goal. Sustainability, rating industry, ESG-related information, sustainabilityrelated investment

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Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

Cited by 13 publications

References 0 publications

Sustainable Development Goals and healthy foods: perspective from the food system

Sustainable Development Goals and healthy foods: perspective from the food system

Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach

Can Regulatory Intervention Save the Sustainability Rating Industry?

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