The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy

Authors

  • Selena Aureli
  • Elisabetta Magnaghi
  • Federica Salvatori

DOI:

https://doi.org/10.4468/2018.1.04aureli.magnaghi.salvatori

Keywords:

Harmonization, Sustainability, NF Directive, Non-financial Information, EU Directive n. 2014/95/EU, Global Markets

Abstract

The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies’ transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The comparison of the transposition laws in France, Italy, and the UK indicates that significant differences shape company obligations at the country level. 

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Published

19-07-2018

How to Cite

Aureli, S., Magnaghi, E., & Salvatori, F. (2018). The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy. Symphonya. Emerging Issues in Management, (1), 48–67. https://doi.org/10.4468/2018.1.04aureli.magnaghi.salvatori