Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe

The recent EU Directive on nonfinancial information (NFI) disclosure allows Member States some discretion regarding its implementation. More specifically, it allows countries to decide whether: (a) information assurance is compulsory; (b) companies can waive NFI disclosure because of possible compet...

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Veröffentlicht in:	Corporate social-responsibility and environmental management 2021-11, Vol.28 (6), p.1591-1605
Hauptverfasser:	Mio, Chiara, Fasan, Marco, Marcon, Carlo, Panfilo, Silvia
Format:	Artikel
Sprache:	eng
Schlagworte:	Assurance Carrots Empirical analysis EU directive 2014/95 EU directives fines Incentives nonfinancial information disclosure Regulations safe harbor sustainability
Online-Zugang:	Volltext
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