The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
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DOI: 10.1108/sampj-07-2019-0254
Abstract: Purpose The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool… read more here.
Keywords: methodology; analysis; comply explain; explain principle ... See more keywords
Extremely urgent public procurement under Directive 2014/24/EU and the COVID-19 pandemic
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DOI: 10.1177/1023263x221077006
Abstract: The COVID-19 pandemic swept throughout the European Union swiftly and led to significant changes in how we live and operate. Some of those changes occurred in public procurement as well, with Member States struggling to… read more here.
Keywords: extremely urgent; paper; directive 2014; public procurement ... See more keywords
Directive 2014/95/EU: Are Italian Companies Already Compliant?
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DOI: 10.3390/su9081385
Abstract: According to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance statements. The… read more here.
Keywords: information; financial information; italian companies; non financial ... See more keywords