The European Union has regulated the non-financial reporting with the 2014/95/EU Directive, named Non Financial Reporting Directive (NFRD), modifying the previous one (34/2013/UE). The new Directive requires large companies with almost 500 employees and Public Interest Entity (PIE) to draw up a non-financial declaration in a report that explains how the company deals with the ESG information: environmental impact, social and employee matters, respect for human rights, anti-corruption and bribery matters. That Directive has had an important impact on the management, data transparency, accounting and accountability. Management control is useful in this direction to find, analyse and report internal information of the company: the aim of this research is to find and illustrate the Management Control models and tools for non-financial reporting. The EU in 2021 has proposed a draft of a new Directive named CSRD (Corporate Sustainability Reporting Directive).
Modelli e strumenti di controllo di gestione a supporto della rendicontazione non finanziaria
De Matteis Clarissa
2022-01-01
Abstract
The European Union has regulated the non-financial reporting with the 2014/95/EU Directive, named Non Financial Reporting Directive (NFRD), modifying the previous one (34/2013/UE). The new Directive requires large companies with almost 500 employees and Public Interest Entity (PIE) to draw up a non-financial declaration in a report that explains how the company deals with the ESG information: environmental impact, social and employee matters, respect for human rights, anti-corruption and bribery matters. That Directive has had an important impact on the management, data transparency, accounting and accountability. Management control is useful in this direction to find, analyse and report internal information of the company: the aim of this research is to find and illustrate the Management Control models and tools for non-financial reporting. The EU in 2021 has proposed a draft of a new Directive named CSRD (Corporate Sustainability Reporting Directive).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
