Recently, an important milestone has been achieved by the approval of the Directive EU/95/2014 issued on October 22, 2014 focussing on Disclosure of non-financial and diversity information by large companies and groups. All EU member states have to implement these requirements within their domestic laws calling for large companies (exceeding 500 employees) to disclose nonfinancial information on environmental, social, employee related, diversity, human rights, bribery and anti-corruption matters, by the fiscal year 2017.
The Jean Monnet Module Application No 611698-EPP-1-2019-1-IT-EPPJMO-MODULE "Sustainability Disclosure in Corporate Reporting. Improvement and harmonization of best practices in European Union" that has been selected for EU support (2019-2022) aims to promote teaching, research, discussion and dissemination of information on sustainability reporting, i.e. Environmental, Social and Governance (ESG) related activities, at the European level in the context of the adoption of the Directive.
The project team includes Federica Doni (coordinator, Department of Business and Law, University of Milano-Bicocca), Andrea Amaduzzi (Department of Business and Law, University of Milano-Bicocca), Jill Atkins (School of Management, Sheffield University, UK) and Murad Harasheh (Department of Business and Law, University of Milano-Bicocca).