Disclosure aziendale e responsabilità sociale

Translated title of the contribution: [Autom. eng. transl.] Corporate disclosure and social responsibility

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The economic-financial communication by companies represents one of the most important conditions for the proper functioning of the markets. This function is particularly relevant in contexts, such as the present, in which the information system to which an economic operator can refer is characterized by a plurality of highly articulated and heterogeneous sources. In fact, it is no longer just the company itself that informs about the performance of a company. Rather, a plurality of actors often in conflict of interest intervene at the same time and in a not always coherent way. Moreover, since the beginning of the nineties many regulators and authorities have intervened, in various countries, in order to bring to the center of their reference discipline, on the one hand, the issue of the definition by companies of their own governance structures, on the other the issue of the transparency of these structures and more generally of the performance, financial and otherwise, achieved by companies. The chapter proposes a reflection on how the two elements just mentioned, governance and transparency, have been understood by companies and their stakeholders as essential and for many aspects complementary aspects for the purpose of effective protection of investors and more generally of the functioning of the market.
Translated title of the contribution[Autom. eng. transl.] Corporate disclosure and social responsibility
Original languageItalian
Title of host publicationLivelli di disclosure e scelte di integrated reporting nelle grandi imprese Italiane
Pages13-29
Number of pages17
Publication statusPublished - 2015

Publication series

NameACCOUNTING & BUSINESS STUDIES

Keywords

  • Disclosure
  • Grandi imprese
  • Rendicontazione integrata

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