Autori: Riccaboni, Angelo, Quattrone, Paolo, Busco, Cristiano
Titolo: Al di là della rappresentazione: il Reporting integrato come strumento di mediazione e innovazione sociale
Periodico: Equilibri
Anno: 2014 - Volume: 52 - Fascicolo: 1 - Pagina iniziale: 38 - Pagina finale: 43

The firm communication scenario is in full evolution. The tools, principles and elements that characterize the way in which firms report their annual performances are now center stage in both national and international debate. All this within a context where the multiple and heterogeneous resources used, the processes of value creation and the concept of accountability are a constant topic of discussion. Which capitals does an enterprise use and which capitals does it contribute to reconstituting? How is value created and distributed among the potential beneficiaries? For whom are firms responsible and accountable? Integrated Reporting attempts to answer these questions. This approach aims at allowing firms - through the preparation of an "ad hoc" annual document called Integrated Report - to produce, manage and communicate information concerning the processes with which a firm aims at creating value in the short, medium and long term.




SICI: 1594-7580(2014)52:1<38:ADLDRI>2.0.ZU;2-J
Testo completo: https://www.rivisteweb.it/download/article/10.1406/76551
Testo completo alternativo: http://www.rivisteweb.it/doi/10.1406/76551

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