Il grado di novità dell'informativa nelle Relazioni sulla governance di un campione di società quotate

Translated title of the contribution: [Autom. eng. transl.] The degree of novelty of the information in the Governance Reports of a sample of listed companies

Maria Luisa Di Battista, Valeria Stefanelli

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The work reports the results of a survey on the degree of novelty of the information contained in the Corporate Governance Reports published by a sample of 129 listed Italian companies, a survey also motivated by the recent intense institutional debate on the need to improve disclosure on the governance of companies listed. The sample subject to observation consists of 129 listed Italian companies, divided into: industrial companies (89), banks (21) and other financial intermediaries (11) and insurance (8) listed, belonging to the MTA segments (28), FTSE MIB (38) and Star (63). The analysis shows concrete opportunities to improve the quality of corporate governance information, for example, through a possible streamlining of reporting, by referring to other sources and documents already published on corporate websites (typically the articles of association), and a greater focus on what was actually done in the reference year.
Translated title of the contribution[Autom. eng. transl.] The degree of novelty of the information in the Governance Reports of a sample of listed companies
Original languageItalian
Pages (from-to)1-11
Number of pages11
JournalLA VOCE DEGLI INDIPENDENTI
Volume2014
Publication statusPublished - 2014
Externally publishedYes

Keywords

  • corporate governance
  • listed companies
  • società quotate

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