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Managerial Integrated Reporting Evidence from practice

Author

Listed:
  • Paola Demartini
  • Mauro Paoloni
  • Paola Paoloni
  • Cristiana Bernardi

Abstract

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our investigation is Interpretivism. More specifically, the study was conducted in the light of action research. Data were gathered from in-depth interviews with managers as well as from group discussions. The assumption underlying the present research is that intangibles are the mediating variables which allow to better understand the link between sustainable management and corporate financial performance.

Suggested Citation

  • Paola Demartini & Mauro Paoloni & Paola Paoloni & Cristiana Bernardi, 2014. "Managerial Integrated Reporting Evidence from practice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 37-58.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2014-003003
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    References listed on IDEAS

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    Cited by:

    1. Marco Vedovato & Antonio Costantini & Alessio Ministeri, 2021. "La valutazione del margine delle commesse pluriennali. Il caso Permasteelisa Group," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 215-240.
    2. Paola Paoloni & Antonietta Cosentino & Barbara Iannone, 2021. "L?attitudine delle imprese al cambiamento durante le crisi sistemiche. Spunti dal settore agroalimentare," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 241-264.
    3. Federica Farneti & Benedetta Siboni & Carlotta del Sordo, 2017. "La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 135-164.
    4. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.

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