Articles

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


Abstract


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. 


Keywords


Harmonization; Sustainability; NF Directive; Non-financial Information; EU Directive n. 2014/95/EU; Global Markets

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DOI: http://dx.doi.org/10.4468/2018.1.04aureli.magnaghi.salvatori

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