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In October 2014 the European Union issued Directive 2014/95, known as the Directive on Disclosure of Non-financial Information for Large Companies and Groups (all “public interest entities” with more than 500 employees). The Directive, in force since 2017, amended the previous Directive 2013/34 that defined the Framework of the Management Commentary and required large-sized companies to draft and publish a non-financial statement (NFS) including CSR disclosure also known as sustainability disclosure. This information has to be disclosed in a structured way, either in a section of the financial report or by means of a separate report. The framework of this study is the Regulatory Integrated Assessment (RIA), that is “as a tool that does not only improve the quality of legislation but Abstract

The first impact of EU regulation on non-financial disclosure: An exploratory analysis in the oil & gas sector