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The Non-Financial Reporting: current and emerging models

Posted on 07-02-2023

BALDI LUDOVICA – Forlì Campus

The Non-Financial Reporting: current and emerging models

The following three-year thesis focuses on the progressive process of the Non-Financial Reporting, from
voluntary to mandatory. First of all, the potential of reporting non-financial information in the company’s
value creation process and its relevance to stakeholders is illustrated. The importance assumed by the
"Corporate Social Responsibility" (CSR) is first highlighted, then the work focuses on the above information
disclosure, in particular on the voluntary nature of such a disclosure.

After that, the focus is shifted to the initiatives promoted by the European Union in order to ensure greater
transparency, reliability and comparability of information on sustainability. The analysis focuses first on
Directive 2014/95/EU, the first mandatory initiative at European level on the disclosure of Non-Financial
information, and then on the analysis of the proposal "Corporate Sustainability Reporting Directive" (CSRD)
and the related changes introduced.

The aim of these regulatory actions at European level is to improve the comparability and reliability of
sustainability information, in order to take the best of the potential offered by the European single market
and to contribute to the transition to a Sustainable Economic System, in line with the European Green Deal
and the Sustainable Development Goals.

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