Autori: Coppola, Giovanni, Ghitti, Marco, Fabrizi, Michele
Titolo: Corporate social responsibility disclosure
Periodico: Financial reporting
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 127 - Pagina finale: 157

Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many jurisdic-tions to implement mandatory non-financial reporting. We exploit the European non-financial reporting directive (NFRD) to study how companies change their cash management policies in response to additional mandatory CSR disclosure requirements.




SICI: 2036-671X(2024)1<127:CSRD>2.0.ZU;2-J
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75763&Tipo=Articolo PDF

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