Business, Management and Accounting
3 years ago

Italian Companies Embrace New Era of Transparent Non-Financial Reporting.

SSRN Electronic Journal
Non-financial Reporting: Substance over Form
Matteo Molinari, Jonida Carungu

Paper Summary

The article discusses how companies are now required to report on non-financial matters in addition to financial data. It looks at the first non-financial statements released by Italian companies to see trends and unique aspects of this new reporting requirement. The goal is to understand how companies are adapting to this change and what impact it has on their reporting systems.

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