Integrated thinking e identità territoriale: l'ipotesi e il metodo di ricerca

[Autom. eng. transl.] In the perspective proposed in this volume, integrated reporting constitutes a choice that the company assumes and expresses through the adoption of specific information measures that distinguish its reporting documents. As a voluntary choice, it is a variable that can characterize the documents just mentioned with greater or lesser intensity. The chapter first describes the methodology used to observe the characteristics assumed by this variable in a sample of Italian companies. But observation, in itself, helps little to understand the reasons and opportunities that prompted the selected companies to make their own integrated reporting choices. For this reason, the analysis also takes into consideration a second variable, the presence of a territorial connotation in the identity of these companies. Also in this case it is a variable that expresses a business choice such as to distinguish the nature of the same institutional subject and the underlying strategic orientation. In other words, it is a choice that, in the short and medium term, does not undergo sudden changes and may well represent a constant, with respect to the choices of integrated reporting.