Disclosure and integrated reporting choices: improving integrated management in local businesses
| Autor: | Carlotta D'Este, Anna Maria Fellegara, Davide Galli |
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| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | Academy of Management Proceedings. 2014:16106 |
| ISSN: | 2151-6561 0065-0668 |
| DOI: | 10.5465/ambpp.2014.16106abstract |
| Popis: | The internationalization of markets, the increased awareness of socio-environmental issues and of the holistic approach to value creation, as well as the pressure of the financial crisis, have made increasingly clear the role that firms play in maintaining a sustainable environment. In this perspective, the development of integrated management systems allows the definition of long-term strategies that are inclusive of goals aimed to balance either individuals, corporations and communities interests. The integrated reporting, as a reporting tool both for stakeholders and for an integrated management system, is the corollary of the trends outlined, also meeting the disclosure needs of the communities. This paper presents the results of an exploratory survey on the choices of reporting integration made by local businesses. Our hypothesis is that the stronger link and the closeness of local businesses to local communities (i.e. social actors and people) bring firms to look at sustainability as a basic objecti... |
| Databáze: | OpenAIRE |
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