From Theory to Practice: First Adoption of Integrated Reporting by the Italian Public Utilities

Matteo Pozzoli () and Benedetta Gesuele ()
Additional contact information
Matteo Pozzoli: Parthenope University
Benedetta Gesuele: Parthenope University

A chapter in Strengthening Information and Control Systems, 2016, pp 121-132 from Springer

Abstract: Abstract Corporate reporting has been recently changed by the globalization of economies, crises, the adoption of new legislative acts and the growing demand for information. This significant change is due also to the evolution of the stakeholders’ information needs, which are increasingly dedicated to non-financial information regarding, among other things, governance, strategy and the environmental policy. Integrated reporting has been framed and developed in response to those changes. It aims at providing readers with a better comprehension of the organization needed to create value over the short and the medium-long term, combining financial and non-financial information. The aim of this paper is to explore the quality of integrated reports (IRs), in terms of its interpretation of specific elements related by their essential characteristics. This research focuses its attention on the IRs published by Public Utilities (PUs) attending the Pilot Programme (PP) and having a public sector ownership.

Keywords: Integrated report; Public utilities; Accountability; Public sector ownership (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-26488-2_9

Ordering information: This item can be ordered from
http://www.springer.com/9783319264882

DOI: 10.1007/978-3-319-26488-2_9

Access Statistics for this chapter

More chapters in Lecture Notes in Information Systems and Organization from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().