“Integrated reporting” has gained prominence during the last few years. Investors have required more information also about how sustainability issues and initiatives are expected to contribute to the long-term growth strategy of a business. This communication, which should be provided by top management, leads toward the convergence of sustainability and financial reporting into a single “narrative.” Both financial reporting and non-financial reporting together provide all stakeholders with a comprehensive view of the position and performance of a company. This process has also been encouraged by some European regulations. However, despite these, social and environmental information is still disclosed differently in consolidated annual reports and social–environmental reports. The present work focuses on such differences of content. The analysis regards both (mandatory) consolidated annual reports and (voluntary) stand-alone social–environmental reports prepared by Italian-listed corporate groups for two different accounting periods (both before and after the implementation of Directive 2003/51/EC). The final results show relevant and persistent differences in the disclosure of environmental and employee matters between financial and sustainability reporting.
|Data di pubblicazione:||2018|
|Titolo:||Financial and Sustainability Reporting: An Empirical Investigation of Their Relationship in the Italian Context|
|Titolo del libro:||Sustainability and Social Responsibility: Regulation and Reporting|
|Digital Object Identifier (DOI):||http://dx.doi.org/10.1007/978-981-10-4502-8_17|
|Appare nelle tipologie:||3.1 Articolo su libro|
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