Innovations On Sustainability and the Environment in the Italian Constitution. Non-Financial Information and the Audit of Documents Containing Such Disclosures
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 02
Abstract
In February 2022, the Constitution in Italy was amended by adding articles 9 and 41 to introduce the issue of the environment and sustainability in general into the constitutional law. However, in February 2022, the additions to Articles 9 and 41 made sustainability issues, the environment and animal protection more relevant at the state level. At the same time, the Italian Association of Auditors, Assirevi, issued a research paper (research paper no. 243 of February 2022) so that the audit on non-financial information would be more comprehensive than what was already established in Assirevi paper no. 127 of 2019. Only time will tell whether these changes to the Italian Constitution and these documents on the audit and control of non-financial data will lead to an overall improvement in the widespread application of sustainability at each Italian citizen's corporate and personal level.
Authors and Affiliations
Maria Silvia Avi
Keywords
Related Articles
- EP ID EP706916
- DOI 10.47191/jefms/v5-i2-14
- Views 89
- Downloads 0
The Effect of Motivation on Employee Performance through Organizational Culture
This study aims to determine the effect of motivation on employee performance through organizational culture variables at the Pasuruan City Civil Service Police Unit. This research is an explanatory research (explanatory...
Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance
Over the years, internal auditing had been recognized as an important tool of government financial management in enhancing transparency and accountability, effectiveness and efficiency of government operations. The study...
The Influence of Leadership and Work Stress on Employee Performance
The government, which is synonymous with the state apparatus which functions as a public servant in addition to being a state servant, is obliged to provide good services to the community. In a bureaucratic context, huma...
What are the Three Paradigms of Retirement Income Planning?
There exists a semi-hidden and little researched connection between planning and software programming that supports that planning, as well as little research into the connection to planning and programming related to the...
How Financial Development and Regional Integration Promotes Inclusive Growth? Evidence from BRI Countries?
This research examines the role of financial development and regional integration to attain inclusive growth in selected BRI countries from 2000 to 2020. Existing studies for BRI focused on economic growth, infrastructur...