1,721,495 research outputs found
Misurare e gestire le performance aziendali
No full textIl saggio evidenzia gli elementi caratteristici di un sistema di misurazione e gestione delle prestazioni aziendali e ne individua i nodi critici di progettazione, nella prospettiva di supportare efficacemente l'impresa nel processo di creazione di vlaore duraturo e sostenibile
Corporate Social Responsibility Determinants: the Relationship with CSR Disclosure
No full textThe chapter intends to contribute to the debate on the determinants of CSR and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary disclosure
EMPIRICAL ANALYSIS
No full textIn the light of the literature and empirical evidence on the diffusion of IR among companies, as well the critical issues in its adoption, it could be
of interest, not only to assess whether the integrated reports issued by companies are consistent with the IR framework, in terms of elements and
guiding principles, but also in evaluating the overall quality of the IR process. Consequently, three main objectives are pursued in this paper: (1) to
verify the consistent and complete implementation of the IR framework in the integrated reports issued by companies; (2) to verify whether the integrated reports derive from an integration among processes, organizational units, and culture; (3) to assess the quality of integrated reports. Based on these objectives, two main research questions have been developed: (1) How the IR Framework is implemented by companies, in terms of content
elements, form and quality of disclosure? (2) Is the implementation of the IR based on an integrated thinking that encompasses strategic, organizational, and cultural integrations? In order to answer these research questions, we have developed a framework for quality assessment of both the integrated reports, and the integrated thinking and process of companies whose 2013 integrated reports are contained in the IIRC databas
New trends and directions in CSD: The integrated reporting
No full textThe paper analyses some antecedents, weakness and strenght of Integrated Reporting framework developed by IIR
Key Tools and Frameworks for Sustainability Disclosure
No full textCSR/sustainability disclosure has gained more and more importance during the years, resulting in the development of different tools and frameworks devoted to better represent and communicate the firm’s performance to the stakeholders. In this paper a brief description of main frameworks, standards, and mechanisms proposed for CSR/sustainability voluntary disclosure is outlined, following an historical perspective. They are the social balance sheet, the environmental report, and the sustainability report. All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this
topic, the Integrated Report
SUSTAINABILITY DISCLOSURE: STATE OF THE ART AND NEW DIRECTIONS
No full textThe aim of this book is to propose a picture on CSR and sustainability disclosures, highlighting trends, challenges, and new prospects in studies and practice. In particular, the book presents the evolutionary path of sustainability disclosure, that is the set of tools and information that companies produce and issue in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify its original contribute, its points of strength and weaknesses, and main practical implications.
and drawing on different samples and contexts.
Following an historical perspective, first the book critically presents and discusses main key tools and frameworks for sustainability disclosure,
such as the social balance sheet, the environmental reporting, and the sustainability reporting. Some empirical evidence on CSD drivers and
impacts are also presented. Moreover, other main relevant proposals on both voluntary disclosure and performance management and measurement that can be considered antecedents of IR are discussed. Then, the IR model is taken into consideration, discussing the main characteristics of the IR framework together with its strengths, weaknesses, and main impacts. An empirical analysis follows on the implementation of the IR framework by companies and on its impacts on the firm organization, processes, and governance
Sustainability disclosure: state of the art and new directions
No full textThe book presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, that is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify its original contribute and main practical implications.
In particular, following an historical perspective, the book critically presents and discusses main key tools and frameworks for sustainability disclosure, their determinants and impacts on stakeholders.
Then, the Integrated Reporting (IR) model is taken into consideration, highlighting the main characteristics of the IR framework together with its strengths and weaknesses. The empirical evidence on the IR diffusion within companies and the main challenges of its implementation are also presented, along with the IR antecedents, such as different forms of voluntary disclosure (i.e. on risks and intangibles), and performance measurement and control frameworks.
The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems
Conclusioni
No full textIl saggio affronta il tema dell'implementazione dei sistemi di Corporate Performance Management. Da un lato, si presentano le precondizioni organizzative che garantiscono l'efficacia di tali sistemi, dall'altro si analizzano le principali soluzioni informatiche che ne supportano il funzionamento. In conclusione, viene richiamato il ruolo dei sistemi di controllo interattivo a supporto della definizione della strategia aziendale
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