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Directive

About: Directive is a research topic. Over the lifetime, 5695 publications have been published within this topic receiving 56084 citations.


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Journal ArticleDOI
TL;DR: In this paper, the authors examined the implementation of the true and fair view requirement into the laws of Austria, Finland, Norway and Sweden and found that three of the four countries depart from the wording of appropriate language versions of the Fourth Directive.
Abstract: This note examines the implementation of the true and fair view requirement into the laws of Austria, Finland, Norway and Sweden. It builds on an earlier analysis of the 12 EU member states that had previously implemented the requirement. It is found that three of the four countries depart from the wording of the appropriate language versions of the Fourth Directive. Also, two of the countries do not implement the ‘override’, and the other two implement it in a way not done before, by reserving to the member state the specification of the allowed departures.

85 citations

Journal ArticleDOI
TL;DR: The new German law on advance directives from 1 September 2009 combines more legal certainty with a liberal emphasis on patient autonomy and flexible, adaptable regulations.
Abstract: This article presents the new German law on advance directives from 1 September 2009. The history of the parliamentary process of this law is described, the present regulations are explained, their relevance for medical practice discussed and shortcomings are identified. Finally, the new law is compared with other regulations in the international context. Previously established legal practice in Germany has now become largely confirmed by the new law: An advanced directive must be respected in any decision concerning medical treatment, regardless of the stage of the illness. It can be informally revoked at any time, even with limited decision-making capacity. Nobody may be obliged to issue a directive in any way. Advance directives do not need notarisation or routine updating after certain time intervals. Provided that the patient, who is no longer mentally competent, has issued a lasting power of attorney (Bevollmachtiger), or provided that the patient has been appointed a healthcare proxy by the courts (Betreuer), this authorised surrogate must assert the patient's will. The role of the guardianship court is clarified: it only needs to be involved in cases of disagreement as to the patient's will. The new German law thus combines more legal certainty with a liberal emphasis on patient autonomy and flexible, adaptable regulations.

85 citations

Journal ArticleDOI
TL;DR: In this article, the authors evaluated the quality of NFI in the UK and Italy before the implementation of the EU Directive 2014/95/EU on non-financial information (NFI), and found that the UK is more compliant than Italy.
Abstract: According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK and Italy before the implementation of the EU Directive, aims to investigate which factors affect the quality of NFI in the comparison between the UK and Italy.,To evaluate the “state of the art” of NFI in corporate social disclosure of British and Italian listed companies, a non-financial score is created, based on specific items concerning the requirements of the EU Directive. To this aim, the authors analyzed the corporate disclosures of 343 large listed companies.,Findings show that the UK is more compliant than Italy. So, regulation could be important to improve NFI in Italy more than in the UK. The results could represent relevant evidence for European policymakers of the action agenda “emphasizing the importance of national and sub-national CSR policies”.,This research represents a preliminary analysis on the EU Directive and on its potential effects. Moreover, this study strengthens the previous literature on the quality of non-financial disclosure.

84 citations

Journal ArticleDOI
TL;DR: In this article, the authors investigated whether the quantity and quality of non-financial information, voluntarily disclosed in the years before the directive came into force, were linked to the level of compliance.
Abstract: The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting practices, there is an urgent need to assess the firms’ attitude to disclose non-financial information regarding the new requirement. This paper aims to investigate whether the quantity and quality of non-financial information, voluntarily disclosed in the years before the directive came into force, were linked to the level of compliance.,Selecting a sample of 60 Italian companies from the obliged entities, the authors carried out a manual content analysis on corporate reports and developed some research hypotheses to explore if their sustainability practices can affect non-financial disclosures required by the Italian adoption of the European directive (i.e. Legislative Decree 254/2016).,Evidence showed that prior skills and competencies in non-financial reporting made a significant contribution especially regarding to the presence of business model, but further efforts are expected to improve the quality of non-financial reports.,This study yields an initial assessment of the implementation of the European directive in Italy. It may, therefore, help policymakers to identify ways to improve the harmonization of reporting practices. Preparers can also be supported in choosing different positioning of reporting on non-financial information.,This research provides interesting insights into the ex ante and ex post adoption of the European directive by investigating how Italian companies are reacting to regulatory and institutional requirements. One of the main problems remains the lack of a shared understanding of the term “non-financial”, which can make the communication process difficult and unclear.

84 citations


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Performance
Metrics
No. of papers in the topic in previous years
YearPapers
2023836
20221,824
2021129
2020188
2019245
2018280