Purpose: This research aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implication for the application of the EU Directive 2014/95/EU. Design: A case study research methodology is employed, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018. Findings: From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the Directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability. Originality: The paper is original, since it addresses the topic of relational connectivity applied to the EU Directive 2014/95/. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders

PurposeThis paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU.Design/methodology/approachA case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018.FindingsFrom a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability.Originality/valueThe paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Corporate accountability and stakeholder connectivity. A case study

Masiero, Eleonora;Arkhipova D.;Massaro M.;Bagnoli C
2019

Abstract

Purpose: This research aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implication for the application of the EU Directive 2014/95/EU. Design: A case study research methodology is employed, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018. Findings: From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the Directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability. Originality: The paper is original, since it addresses the topic of relational connectivity applied to the EU Directive 2014/95/. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10278/3720668
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