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Non-financial Information between Mandated Contents and Managerial Discretion

Francesco De Luca (Universitá degli Studi “G. d’Annunzio” Chieti-Pescara, Italy)

Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

ISBN: 978-1-83982-505-7, eISBN: 978-1-83982-504-0

Publication date: 4 June 2020

Citation

De Luca, F. (2020), "Non-financial Information between Mandated Contents and Managerial Discretion", Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU, Emerald Publishing Limited, Leeds, pp. 65-93. https://doi.org/10.1108/978-1-83982-504-020201004

Publisher

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Emerald Publishing Limited

Copyright © 2020 Emerald Publishing Limited