Case Studies and Best Practices

Mara Baldo
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Mara Baldo: University of Urbino Carlo Bo

Chapter Chapter 6 in Environmental Accounting and Reporting, 2017, pp 277-307 from Springer

Abstract: Abstract In this paragraph, we present the case of Eni, a large-sized listed and globalized Italian company which since 2011 has chosen to implement its integrated report. It is also part of the panel of companies that have adopted the Global Report and that participate in the pilot program launched by the International Integrated Reporting Council (IIRC). The main research questions which oriented the empirical study are the following: Why does a company decide to combine financial, social, and environmental performance into a single report? Does the integrated report represent the best tool of accountability and the best solution for reporting? If so, why and for which companies? A further case study (see Sect. 6.2) in fact presents the analysis of BoxMarche’s integrated reporting process. BoxMarche is a small company which had adopted integrated reporting even before Eni. The case study then proposes an interpretation of the phenomenon in comparative terms, highlighting aspects and factors which characterize the orientation toward integrated reporting in companies varying considerably in terms of their dimension, sector, and governance structure (two extreme case studies).

Keywords: Corporate Social Responsibility; Corporate Governance; Intellectual Capital; Global Reporting Initiative; Sustainability Report (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-50918-1_6

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DOI: 10.1007/978-3-319-50918-1_6

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