The Case of HERA

Pasquale Ruggiero () and Patrizio Monfardini ()
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Pasquale Ruggiero: Brighton Business School, University of Brighton
Patrizio Monfardini: University of Cagliari

Chapter 19 in Integrated Reporting, 2013, pp 313-330 from Springer

Abstract: Abstract In the raising complexity of the environment within which companies have to currently operate, the drawing up of integrated reporting seems to be one of the most challenging and demanding tasks for any company, which have to deal both with an increasing number of powerful stakeholders and provide its managers with increasingly complex and useful information. The present chapter analyses the approach and the experience of the HERA Group. We will outline the business features, its evolution since operations began and the similarities and differences of the HERA Sustainability Report with the Integrated Reporting framework. This case study is an important and informative example of how integrated reporting is a useful tool for governing particular kind of firm such as HERA. It is owned by both private investors and public administrations whilst operating in the public services sector.

Keywords: Corporate Social Responsibility; Corporate Governance; Public Administration; Global Reporting Initiative; Sustainability Report (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-319-02168-3_19

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