Livelli di disclosure economico-finanziaria e scelte di integrated reporting nei gruppi a connotazione territoriale

Translated title of the contribution: [Autom. eng. transl.] Levels of economic and financial disclosure and integrated reporting choices in groups with territorial connotations

Research output: Chapter in Book/Report/Conference proceedingConference contribution

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 that companies play in maintaining a sustainable environment ever more evident. 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. Integrated reporting, in the dual role of reporting tool for stakeholders and supporting systemic management, represents the corollary of the trends outlined, also in response to the disclosure question of the reference communities. The present work presents the results of an exploratory survey relating to the influence exercised by the territoriality of the companies on the choices to integrate accounting and voluntary information. The underlying hypothesis discussed is that the presence of a strong territorial connotation, and the consequent greater closeness with the local community, induces companies to consider the objective of sustainability as a priority and to report on their work to a more extensive and transparent extent. The results of the research, limited to a first set of analyzed companies, suggest, although with differences between the sectors taken into consideration, the actual existence of a positive relationship between territorial connotation, level of disclosure and integrated reporting choices.
Translated title of the contribution[Autom. eng. transl.] Levels of economic and financial disclosure and integrated reporting choices in groups with territorial connotations
Original languageItalian
Title of host publicationThe Firms Role in Economy. Does a Growth-Oriented Business Model Exist?
Pages1-26
Number of pages26
Publication statusPublished - 2013
EventXXXVI AIDEA Conference "The Firms Role in Economy. Does a Growth-Oriented Business Model Exist?" - Lecce
Duration: 19 Sep 201321 Sep 2013

Conference

ConferenceXXXVI AIDEA Conference "The Firms Role in Economy. Does a Growth-Oriented Business Model Exist?"
CityLecce
Period19/9/1321/9/13

Keywords

  • Integrated Management
  • Integrated Reporting
  • Territorialità

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