The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company

Annalisa Sentuti (), Francesca Sgrò (), Gail Denisse Chamochumbi Diaz (), Federica Palazzi () and Massimo Ciambotti
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Annalisa Sentuti: University of Urbino
Francesca Sgrò: University of Urbino
Gail Denisse Chamochumbi Diaz: University of Urbino
Federica Palazzi: University of Urbino

A chapter in Accounting, Accountability and Society, 2020, pp 19-42 from Springer

Abstract: Abstract In today’s economy, environmental, social, and governance (ESG) issues have become strategic issues to address. A much broader and more interconnected disclosure of information based on integrated thinking is requested. Despite the growing interest in non-financial information, studies, examining the process steps undertaken to develop the non-financial disclosure (NFD), are still lacking. Therefore, this study aims to provide a more in-depth understanding of the firm’s processes underpinning the development of the NFD, following the introduction of regulatory standard n. 254/2016, adopted by the Italian Parliament. This research is based on a qualitative case study focusing on a listed Italian company operating in the manufacturing sector. The analysis is primarily based on semi-structured interviews with the employees in charging of producing the non-financial reporting. This paper is one of the first studies to investigate the activities and the decision-making processes that guide the non-financial information disclosure of firms that approach to this communication, following the introduction of the regulation.

Keywords: Non-financial disclosure; Corporate social responsibility; Italian listed company; Environmental; Social; And governance (ESG) issues (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-41142-8_2

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DOI: 10.1007/978-3-030-41142-8_2

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