Articles with "explain principle" as a keyword



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The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs

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Published in 2020 at "Sustainability Accounting, Management and Policy Journal"

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