Integrated reporting o disintegrated reporting? Un’analisi teorica per una proposta empirica di reale integrazione

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Paolo Esposito, Stefano Garzella, Domenica Lavorato
Anno di pubblicazione 2024 Fascicolo 2024/3
Lingua Italiano Numero pagine 24 P. 87-110 Dimensione file 140 KB
DOI 10.3280/MACO2024-003005
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Based on a theoretical approach, this study aims to contribute to the academic debate on non-financial communication. The research questions are aimed at identifying possible limits of the current development process of corporate com-munication. We carried out a reasoned analysis of the regulatory evolution, sup-ported by the references adopted by the Italian doctrine. Subsequently, in order to extend the study to international literature, we developed an analysis of literature reviews on integrated reporting. The results show that the development process of integrated reporting has so far led to only partial integration and to the establish-ment of inappropriate dichotomies and separations between financial and non- financial reporting. The goal of providing information in a more systematic way has only been partially achieved, while integration has sometimes resulted in a pro-liferation of divergent, unfocused and unrelated information. The article provides a first proposal for the future integration of information within the financial statement in a way that makes the social dimension of the corporate activities more visible, while at the same time better integrating it with the financial dimen-sion. Therefore, the study offers suggestions to both regulators and practitioners on how to design integrated reporting. The theoretical nature of the research could be its main limitation. Future developments will focus on more empirical/quantitative insights.

Parole chiave:Integrated reporting, Limits, Value Creation, (Dis)integrated reporting, Accountability

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Paolo Esposito, Stefano Garzella, Domenica Lavorato, Integrated reporting o disintegrated reporting? Un’analisi teorica per una proposta empirica di reale integrazione in "MANAGEMENT CONTROL" 3/2024, pp 87-110, DOI: 10.3280/MACO2024-003005