IDEAS home Printed from https://ideas.repec.org/a/taf/seaccj/v31y2011i1p73-84.html
   My bibliography  Save this article

An Empirical Investigation into the Boundary of Corporate Social Reports and Consolidated Financial Statements

Author

Listed:
  • Caterina Pesci
  • Paolo Andrei

Abstract

One aspect of the reporting of companies with a group structure that should not be overlooked, in terms of both the social and environmental report and the financial/economic report, has to do with setting the boundary of the report. Disclosure of information about where this boundary has been drawn is of fundamental importance as it serves to identify the very object of the report. Thus the issue is crucial, since the fact that a report may refer to one group of companies rather than another may radically change the given results. This research is based on the conviction that social and environmental reporting should be as integrated as much as possible with financial/economic reporting, so that information about the boundary issue will be consistent among social, environmental and financial reporting. The research presented in the paper was conducted over a time span of three years (2005, 2006 and 2007) and examines the social reporting of companies listed on the Milan Stock Exchange who presented social and environmental reports on a voluntary basis over the period under consideration.

Suggested Citation

  • Caterina Pesci & Paolo Andrei, 2011. "An Empirical Investigation into the Boundary of Corporate Social Reports and Consolidated Financial Statements," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(1), pages 73-84, April.
  • Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:73-84
    DOI: 10.1080/0969160X.2011.556404
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/0969160X.2011.556404
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/0969160X.2011.556404?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Laura Girella & Mario Abela & Elisa Rita Ferrari, 2018. "Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 133-175.
    2. Massimiliano Celli, 2021. "The Accounting of Consolidation Differences in the European Accounting Practice," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(12), pages 102-102, July.
    3. Marco Bellucci & Carmela Nitti & Chiara Chimirri & Luca Bagnoli, 2019. "Rendicontare l?impatto sociale. Metodologie, indicatori e tre casi di sperimentazione in Toscana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 166-187.
    4. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    5. Sabrina Spallini & Virginia Milone & Antonio Nisio & Patrizia Romanazzi, 2021. "The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies," Sustainability, MDPI, vol. 13(3), pages 1-22, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:73-84. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAJ20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.