Autore: Gherardi, Laura
Titolo: Il Reporting integrato come espressione della nuova impresa
Periodico: Equilibri
Anno: 2014 - Volume: 52 - Fascicolo: 1 - Pagina iniziale: 62 - Pagina finale: 70

Integrated reporting is the expression of new enterprises, and typical of this phase of capitalism that aims at creating different dimensions of value, i.e. economic, social and environmental. In the international economic and management literature it is called "stakeholder value". It represents the firm's perception of the positive influence of this overall value in the areas where the firm operates, and its responsibility. Integrated reporting is thus a sign of civilization and a decisive step forward toward the concept of firms as social institutions.




SICI: 1594-7580(2014)52:1<62:IRICED>2.0.ZU;2-
Testo completo: https://www.rivisteweb.it/download/article/10.1406/76555
Testo completo alternativo: http://www.rivisteweb.it/doi/10.1406/76555

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