Skip to main content

Non-financial Reporting: Substance over Form

Molinari, M., Carungu, J. (2019) Non-financial Reporting: Substance over Form. Controllo di Gestione Journal, 6 . pp. 5-17. ISSN 1828-4205. (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:90552)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL:
https://www.osservatoriodnf.it/doc/rendicontazione...

Abstract

The introduction of the non-financial statement among the corporate reporting documents has called numerous companies to deal with a new way of reporting own performance on mandatory or voluntarily basis, which goes beyond the traditional accounting data.

This regulatory evolution is the result of some best practices that the most virtuous companies already had previously adopted, and it represents an incentive for all other companies to review and reorient their accounting and reporting systems.

This paper examines the first non-financial statements issued by the Italian companies, obliged by the EU Directive and corresponding Italian law to disclose on non-financial matters. The paper aims to grasp some general trends on non-financial reporting, and to deepen some peculiarities deriving from the adoption of the non-financial reporting legislation.

Item Type: Article
Uncontrolled keywords: Non-financial Reporting; Sustainability Reporting; Sustainability Accounting
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Funders: University of Kent (https://ror.org/00xkeyj56)
Depositing User: Matteo Molinari
Date Deposited: 04 Oct 2021 10:30 UTC
Last Modified: 07 Oct 2022 14:52 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/90552 (The current URI for this page, for reference purposes)
Molinari, M.: https://orcid.org/0000-0003-3851-4974
  • Depositors only (login required):