The financial information represented in the Annual Report using the accounting numbers is important, but not sufficient, to evaluate the ability of value creation as companies no longer required to generate only financial performance but disclosure is required also for non-financial information. The growing importance of non financial information is confirmed by the recent approval of European Directive 2014/95/UE and by the new model of business reporting: Integrated Reporting, (IIRC, 2013). The objectives of the paper are: OB1: analysis of the recent requirements/frameworks for disclosure of non-financial information; OB2: recognition of the previous studies on the Value Relevance of non-financial information; OB3: empirical analysis of a sample of European listed companies belonging to the beverage industry.

Gasperini, A., Doni, F. (2015). Sustainability Reporting and Value Relevance: Empirical Evidence from the Beverage Industry. In Culture, Innovation and Entrepreneurship: connecting the knowledge dots. Program Abstracts book (pp.87-87). Matera : BMG.

Sustainability Reporting and Value Relevance: Empirical Evidence from the Beverage Industry

Doni, F
2015

Abstract

The financial information represented in the Annual Report using the accounting numbers is important, but not sufficient, to evaluate the ability of value creation as companies no longer required to generate only financial performance but disclosure is required also for non-financial information. The growing importance of non financial information is confirmed by the recent approval of European Directive 2014/95/UE and by the new model of business reporting: Integrated Reporting, (IIRC, 2013). The objectives of the paper are: OB1: analysis of the recent requirements/frameworks for disclosure of non-financial information; OB2: recognition of the previous studies on the Value Relevance of non-financial information; OB3: empirical analysis of a sample of European listed companies belonging to the beverage industry.
abstract + slide
Sustainability, reporting, non-financial information, European Union; Value Relevance; market value, beverage industry
English
IFKAD 2015 10th International Forum on Knowledge Asset Dynamics Culture, Innovation and Entrepreneurship: connecting the knowledge dots
2015
Spender, JC; Schiuma, G; Albino, V
Culture, Innovation and Entrepreneurship: connecting the knowledge dots. Program Abstracts book
978-88-96687-06-2
2015
10
87
87
none
Gasperini, A., Doni, F. (2015). Sustainability Reporting and Value Relevance: Empirical Evidence from the Beverage Industry. In Culture, Innovation and Entrepreneurship: connecting the knowledge dots. Program Abstracts book (pp.87-87). Matera : BMG.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/86021
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