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

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journal contribution
posted on 2018-09-25, 11:18 authored by Selena Aureli, Elisabetta Magnaghi, Federica Salvatori
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.

History

Citation

Symphonya, 2018 (1), pp. 48-67

Author affiliation

/Organisation/COLLEGE OF SOCIAL SCIENCES, ARTS AND HUMANITIES/School of Business

Version

  • VoR (Version of Record)

Published in

Symphonya

Publisher

University of Milan-Bicocca

issn

1593-0300

eissn

1593-0319

Copyright date

2018

Available date

2018-09-25

Publisher version

http://symphonya.unimib.it/article/view/2018.1.04aureli.magnaghi.salvatori

Language

en

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