Corporate reporting has been recently changed by the globalization of economies, crises, the adoption of new legislative acts and the growing demand for information. This significant change is due also to the evolution of the stakeholders’ information needs, which are increasingly dedicated to nonfinancial information regarding, among other things, governance, strategy and the environmental policy. Integrated reporting has been framed and developed in response to those changes. It aims at providing readers with a better comprehension of the organization needed to create value over the short and the medium-long term, combining financial and non-financial information. This paper aims at providing initial empirical considerations on the quality of the integrated reports (IRs) published by Public Utilities (PUs) attending the Pilot Programme (PP) and having a public sector ownership.

From theory to practice: first adoption of Integrated Reporting by the Italian Public Utilities

Pozzoli, Matteo;
2015

Abstract

Corporate reporting has been recently changed by the globalization of economies, crises, the adoption of new legislative acts and the growing demand for information. This significant change is due also to the evolution of the stakeholders’ information needs, which are increasingly dedicated to nonfinancial information regarding, among other things, governance, strategy and the environmental policy. Integrated reporting has been framed and developed in response to those changes. It aims at providing readers with a better comprehension of the organization needed to create value over the short and the medium-long term, combining financial and non-financial information. This paper aims at providing initial empirical considerations on the quality of the integrated reports (IRs) published by Public Utilities (PUs) attending the Pilot Programme (PP) and having a public sector ownership.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/31795
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