Le imprese del settore delle public utility

[Autom. eng. transl.] The chapter presents the results of research for companies in the public utility sector, with reference to the relationship between the degree of integrated reporting and territorial identity. Consistent with the theoretical perspective proposed in the book, the exploratory survey was conducted with reference to both the information dimension and the territorial connotation that distinguishes the companies analysed, for the purpose of an initial assessment of the impact exercised by the latter on the reporting implemented. The empirical evidence that emerged from the analysis partially confirms the research question, suggesting a potential relationship between proximity to the territory and the level of integration of corporate disclosure. The limitations of the study in terms of methodology and sample size highlight the opportunity for further developments, through the expansion of the number of companies investigated and the use of quantitative statistical methods.