Impresa e rendicontazione. La dimensione umanistica e quella contemporanea.

Translated title of the contribution: [Autom. eng. transl.] Business and reporting. The humanistic and contemporary dimensions.

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The internationalization of the markets, the growing sensitivity to socio-environmental issues and the progressive awareness of the multi-dimensionality of value, as well as the pressure of the recent financial crises, have made the role of companies increasingly evident, not only as economic agents but also as active players in formulating responses to sustainability challenges. In this perspective, the development of forms of integrated reporting has represented for both companies an opportunity and a necessity, allowing the formulation of long-term strategies based on processes of measuring value not only economically but also, and above all, social and environmental. On a regulatory level, at European and national level, the main novelty was represented by the publication of Directive 2014/95 / EU of 22 October 2014 and of the related legislative decree transposing 30 December 2016, n. 254, concerning the disclosure of non-financial information and information on the diversity of certain companies and certain large groups. The overall attention given to the topic of integrated reporting seems to reconstruct the threads of a reflection around the mechanisms of generation and measurement of value, wisely initiated by friar Luca Pacioli in a humanistic perspective that looks at social phenomena and, among them, at the company seizing them in full the multi-dimensional nature.
Translated title of the contribution[Autom. eng. transl.] Business and reporting. The humanistic and contemporary dimensions.
Original languageItalian
Title of host publicationIl Magistero di Fra’ Luca Pacioli. Economia, Matematica e Finanza.
Pages139-150
Number of pages12
Volume2019
Publication statusPublished - 2019

Keywords

  • Contabilità
  • Rendicontazione integrata

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