Identità territoriale e integrated thinking nelle scelte di rendicontazione integrata delle grandi imprese italiane

Translated title of the contribution: [Autom. eng. transl.] Territorial identity and integrated thinking in the integrated reporting choices of large Italian companies

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The internationalization of the markets, the growing sensitivity to socio-environmental issues, the progressive awareness of the multi-dimensionality of value, as well as the pressure of the current financial crisis, have made the role of companies in the challenge of sustainability increasingly clear. In this perspective, the development of forms of integrated management is both an opportunity and a necessity for companies, allowing the formulation of long-term strategies that include objectives aimed at balancing individual, corporate and collective interests. The present work exposes the initial results of an exploratory investigation aimed at appreciating the existing relationship between corporate identity and the development of an integrated strategic approach, paying particular attention to the presence of a local territorial connotation. The proposed hypothesis finds its conceptual premises in the relationship between proximity to the community of reference and integrated thinking. The results of the multiple case study analysis confirm the actual existence of a positive relationship between the variables considered.
Translated title of the contribution[Autom. eng. transl.] Territorial identity and integrated thinking in the integrated reporting choices of large Italian companies
Original languageItalian
Title of host publicationSviluppo, sostenibilità e competitività delle aziende. Il contributo degli economisti aziendali.
EditorsE Borgonovi, G Aiello
Pages83-104
Number of pages22
Publication statusPublished - 2017

Keywords

  • Integrated reporting
  • rendicontazione
  • territorialità

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