Purpose

This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016.

Design/methodology/approach

The method used to develop the analysis is mainly qualitative. A content analysis of 184 non-financial reports (NFRs) was conducted on a sample of 92 companies that have been previously involved in the process of NFR on a voluntary basis. Then, a longitudinal analysis was carried out to assess the quality of the NFR conducted from a voluntary to a mandatory basis.

Findings

This study shows that the quality of NFR does not increase when moving from a voluntary to a mandatory basis, especially for 25% of the companies that publish supplementary sustainability reports and/or plans. This result demonstrates that preparers may perceive mandatory NFR as a comprehensive best practice to adequately report their social, economic and environmental performance.

Originality/value

The contribution of this research is threefold. Firstly, it contributes to the social and environmental accounting literature that focuses on NFR quality assessment. Secondly, it contributes to the literature that emphasizes the role of mimetic, coercive and normative isomorphism mechanisms on accounting systems and reporting practices. Thirdly, it contributes to the research gaps for academics highlighted by previous literature on mandatory corporate reporting as a consequence of normative requirements and on the relationship between regulation and mimetic, coercive and normative isomorphic mechanisms within organizations.

中文翻译：

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非财务报告的强制性与自愿性练习：规范/强制性同构是否有助于提高质量？

目的

本文旨在根据第 1 号指令调查非财务报告 (NFR) 的质量。2014/95/欧盟。具体来说，它关注意大利公司 NFR 的质量，符合第 1 号法令的要求。254/2016。

设计/方法/方法

用于进行分析的方法主要是定性的。对 184 份非财务报告 (NFR) 的内容分析是对 92 家之前自愿参与非财务报告流程的公司进行的。然后，进行了纵向分析，以评估从自愿到强制执行的 NFR 的质量。

发现

这项研究表明，当从自愿基础转变为强制性基础时，NFR 的质量并没有提高，尤其是对于 25% 发布补充可持续发展报告和/或计划的公司而言。这一结果表明，编制者可能将强制性 NFR 视为充分报告其社会、经济和环境绩效的综合最佳实践。

原创性/价值

这项研究的贡献有三方面。首先，它有助于关注 NFR 质量评估的社会和环境会计文献。其次，它有助于强调模拟、强制性和规范同构机制对会计系统和报告实践的作用的文献。第三，它有助于弥补先前文献中关于作为规范要求的结果的强制性公司报告以及组织内监管与模仿、强制性和规范同构机制之间的关系的学术研究空白。