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Evaluating double materiality reporting in 2022 /Italy: insights from 2022 annual reports of Italian listed companies
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Orientador(es)
Resumo(s)
This study delves into the application and challenges of double materiality in non financial reporting among Italian companies listed on the FTSE MIB Index, in
response to the European Directive 2022/2464 (CSRD). The research evaluates
disclosure practices, the incorporation of material topics, and the extent of
stakeholder engagement in these firms. Comparative analysis with smaller Italian
companies and Euro Stoxx 50 entities highlights significant variations in reporting
approaches, indicating the need for standardized practices. The findings underline
the disparities in double materiality reporting, emphasizing the necessity for a
unified reporting framework to enhance the reliability, objectiveness, and
comparability of non-financial reports.
Descrição
Palavras-chave
Double materiality Non-financial reporting Italian listed companies Materiality assessment process Stakeholder engagement