2022
DOI: 10.1108/jaar-02-2022-265
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Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU

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Cited by 14 publications
(19 citation statements)
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“…Large companies subject to the obligation meet the following dimensional requirements: (i) an average number of 500 employees during the financial year and (ii) a net turnover of over €40 million or total assets exceeding €20 million. It is important to note that the first years after Directive 2014/95/EU implementation have seen skepticism from policymakers and academics (Venturelli et al, 2022). The required disclosure is strictly consistent with the European provision and provides information that illustrates the companies' approach concerning “environmental, social and employee matters, respect for human rights, anti‐corruption and bribery matters.” The related information includes disclosure on the utilized business model, implemented due diligence process, applied policies and their outcome, related risks, and nonfinancial key performance indicators.…”
Section: Institutional Backgroundmentioning
confidence: 99%
“…Large companies subject to the obligation meet the following dimensional requirements: (i) an average number of 500 employees during the financial year and (ii) a net turnover of over €40 million or total assets exceeding €20 million. It is important to note that the first years after Directive 2014/95/EU implementation have seen skepticism from policymakers and academics (Venturelli et al, 2022). The required disclosure is strictly consistent with the European provision and provides information that illustrates the companies' approach concerning “environmental, social and employee matters, respect for human rights, anti‐corruption and bribery matters.” The related information includes disclosure on the utilized business model, implemented due diligence process, applied policies and their outcome, related risks, and nonfinancial key performance indicators.…”
Section: Institutional Backgroundmentioning
confidence: 99%
“…Therefore, this work seeks to analyze the effectiveness of NFRD in improving SE practices (Korca and Costa, 2020), similar to other studies on related topics (Zarzycka and Krasodomska, 2022). Hence, this research focuses on the importance of performing effective SE in approaching NFR practices-a challenging topic in the academic debate concerning the revision of NFRD (Venturelli et al, 2022). The analysis of these research topics appears to be particularly relevant at this specific moment when the transition from the regulatory framework of the NFRD to that of the CSRD raises important questions about the role of these tools in favoring more effective sustainability reporting.…”
Section: The Stakeholder Engagement Disclosurementioning
confidence: 94%
“…Furthermore, to consider the observations that emerged both from the academic world and from the realities involved in the NFR processes, the EU developed a debate that led to the recent approval of the CSRD. Therefore, the academic community is questioning what the evolution of sustainability reporting could be in the European context, also in light of this significant evolution of the regulatory framework (Pizzi et al, 2022;Venturelli et al, 2022).…”
Section: Role Of a Regulatory Framework In Pursuing More Effective Se...mentioning
confidence: 99%
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