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IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari

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  • Eleonora Cardillo
  • Silvia Molina
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    Abstract

    Obiettivo del presente lavoro è investigare sull’osservanza delle caratteristiche qualitative individuate dal Framework IASB nella predisposizione dei bilanci sociali e di sostenibilità, evidenziando al contempo la necessità di introdurre l’obbligatorietà del rispetto dei medesimi, in quanto elementi ritenuti imprescindibili per la produzione di documenti socio-ambientali attendibili. Nello specifico, lo studio empirico è fondato sull’analisi dei report pubblicati da un campione di imprese quotate nel periodo 2004-2008, con l’intento di verificare, attraverso un’indagine quali-quantitativa l’"utilità" dei bilanci socio-ambientali, la quale dipende dalla comprensibilità, significatività, attendibilità e comparabilità delle informazioni in essi contenute. I dati rilevati, statisticamente elaborati, rappresentano l’atteggiamento qualitativo di risposta delle società alle caratteristiche individuate dal Framework, quale scelta consapevole o inconsapevole di allineamento ad esse.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/1 (2011)
    Issue (Month): 1 ()
    Pages: 37-72

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-001003

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    Related research

    Keywords: Bilanci socio-ambientali; Framework IASB; accountability; caratteristiche qualitative; società quotate; standard;

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