The evolution of reporting: Mission statements in trade unions
Journal title ECONOMIA PUBBLICA
Author/s Paolo Fedele, Silvia Iacuzzi, Andrea Garlatti, Rubens Pauluzzo
Publishing Year 2022 Issue 2022/3
Language Italian Pages 24 P. 349-372 File size 152 KB
DOI 10.3280/EP2022-003001
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Non-financial reporting is receiving increasing attention also due to recent inter- national regulations. Italian laws require large corporations and third sector entities to adopt non-financial reporting. This paper focuses on trade unions, an area that has been little addressed in the literature, to explore how institutional characteristics and the nature of the stakeholders involved influence non-financial reporting. Delving into the case of the CISL Regional Trade Union of Friuli Venezia Giulia, it shows how these aspects particularly influence what information is disclosed and how it is reported.
Keywords: non-financial reports, mission reports, labor organizations.
Jel codes: M41, J51
Paolo Fedele, Silvia Iacuzzi, Andrea Garlatti, Rubens Pauluzzo, L’evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali in "ECONOMIA PUBBLICA " 3/2022, pp 349-372, DOI: 10.3280/EP2022-003001