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The Italian Experience in Social Reporting

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  • Secchi Davide

    (Department of Economics, University of Insubria, Italy)

Abstract

Recent trends in Europe have given rise to some ethical concerns. Publishing a social report is a way to show organizational ethical commitment. The analysis tries to find out empirical validation of the hypothesis that this phenomenon is growing in importance. Moreover, ethical commitment is not limited to private corporations, but its diffusion is also emerging in public-owned enterprises and in third sector or “non profit” organizations. Italy does not represent an exception. In particular, the Italian case offers interesting examples of the beginning transfer of knowledge and of practices between industrial and non-profit organizations. The paper constitutes one of the first attempts to analyse the “state of the art” of social reporting in Italy. The first aim is to test if common models of social reporting emerge. The second is to find empirical evidence in social reporting processes and practices. Collected data, united with some considerations on the very nature of the phenomenon, suggest that there is a common ground, but also that this common ground is adapted to the need of every single organization. Key words: social reporting, corporate social responsibility, Italian enterprises, stakeholder analysis

Suggested Citation

  • Secchi Davide, 2004. "The Italian Experience in Social Reporting," Economics and Quantitative Methods qf04016, Department of Economics, University of Insubria.
    • Handle: RePEc:ins:quaeco:qf04016
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    File URL: https://www.eco.uninsubria.it/RePEc/pdf/QF2004_27.pdf
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    Cited by:

    1. Fabrizio Rossi & Maretno Agus Harjoto, 2020. "Corporate non-financial disclosure, firm value, risk, and agency costs: evidence from Italian listed companies," Review of Managerial Science, Springer, vol. 14(5), pages 1149-1181, October.
    2. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
    3. Venerande Kayirangwa & G.S. Namusonge & Julius Warren Kule, 2018. "Influence of Philanthropic Corporate Social Responsibility Strategy on Perceived Firm Performance in Telecommunication Sector in Rwanda," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(7), pages 119-135, July.
    4. Secchi Davide, 2004. "Corporate Social Responsibility in Europe: Analyzing Business in Transnational Contexts," Economics and Quantitative Methods qf04023, Department of Economics, University of Insubria.
    5. Emmanuel Lawal & Gökan May & Bojan Stahl, 2017. "The Significance of Corporate Social Disclosure for High‐Tech Manufacturing Companies: Focus on Employee and Community Aspects of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 295-311, July.
    6. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    7. Charles T. Crespy & Van V. Miller, 2011. "Sustainability reporting: A comparative study of NGOs and MNCs," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(5), pages 275-284, September.
    8. Farid Ahammad Sobhani & Azlan Amran & Yuserrie Zainuddin, 2009. "Revisiting the practices of corporate social and environmental disclosure in Bangladesh," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(3), pages 167-183, May.
    9. Marc Goergen & Christine A. Mallin & Eve Mitleton-Kelly & Ahmed Al-Hawamdeh & Iris H-Y Chiu, 2010. "Corporate Governance and Complexity Theory," Books, Edward Elgar Publishing, number 13927.
    10. Jose‐Manuel Prado‐Lorenzo & Isabel Gallego‐Alvarez & Isabel M. Garcia‐Sanchez, 2009. "Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(2), pages 94-107, March.
    11. Isabel Ma García‐Sánchez, 2008. "Corporate social reporting: segmentation and characterization of Spanish companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(4), pages 187-198, July.
    12. Halkos, George & Skouloudis, Antonis, 2015. "Exploring corporate disclosure on climate change: Evidence from the Greek business sector," MPRA Paper 64566, University Library of Munich, Germany.
    13. Lara Tarquinio & Stefanía C. Posadas & Deborah Pedicone, 2020. "Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016," Sustainability, MDPI, vol. 12(10), pages 1-22, May.
    14. Chiara Mio & Andrea Venturelli, 2013. "Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 340-358, November.
    15. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    16. Francesca Gennari, 2019. "How to Lead the Board of Directors to a Sustainable Development of Business with the CSR Committees," Sustainability, MDPI, vol. 11(24), pages 1-17, December.
    17. Isabel María García‐Sánchez & María‐Elena Gómez‐Miranda & Fátima David & Lazaro Rodríguez‐Ariza, 2019. "Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1392-1406, November.
    18. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Are Firms that Contribute to Sustainable Development Valued by Investors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 71-84, January.
    19. Liliana Hawrysz & Jolanta Maj, 2017. "Identification of Stakeholders of Public Interest Organisations," Sustainability, MDPI, vol. 9(9), pages 1-13, September.

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