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The Relationship Between Financial and Non-financial Risk

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Mandatory Non-financial Risk-Related Disclosure

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Abstract

In the chapter we introduce the first novelty element of our research. Different from the extant literature, which does not take into account the possibility that the financial and NF corporate risk disclosure could interact, we make a strong hypothesis in our research, namely, that the two typologies of risk disclosure are different yet interconnected and that financial risk disclosure affects the quality non-financial risk disclosure. In the chapter we illustrate the literature at the basis of our hypothesis, posit our research question and test our research hypothesis in the Italian context.

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Authors and Affiliations

  1. Department of Business Administration and Law, University of Calabria, Rende, Italy

    Stefania Veltri

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  1. Stefania Veltri
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Veltri, S. (2020). The Relationship Between Financial and Non-financial Risk. In: Mandatory Non-financial Risk-Related Disclosure. Springer, Cham. https://doi.org/10.1007/978-3-030-47921-3_5

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