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

Author

Listed:
  • Eleonora Cardillo
  • Silvia Molina

Abstract

Obiettivo del presente lavoro ? investigare sull?osservanza delle caratteristiche qualitative individuate dal Framework IASB nella predisposizione dei bilanci sociali e di sostenibilit?, evidenziando al contempo la necessit? di introdurre l?obbligatoriet? del rispetto dei medesimi, in quanto elementi ritenuti imprescindibili per la produzione di documenti socio-ambientali attendibili. Nello specifico, lo studio empirico ? 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?"utilit?" dei bilanci socio-ambientali, la quale dipende dalla comprensibilit?, significativit?, attendibilit? e comparabilit? delle informazioni in essi contenute. I dati rilevati, statisticamente elaborati, rappresentano l?atteggiamento qualitativo di risposta delle societ? alle caratteristiche individuate dal Framework, quale scelta consapevole o inconsapevole di allineamento ad esse.

Suggested Citation

  • Eleonora Cardillo & Silvia Molina, 2011. "IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit? dei principi generali del Framework alla valutazione della qualit? dei documenti volontari," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(1), pages 37-72.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-001003
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    Cited by:

    1. Stefano AMELIO, 2017. "CSR and Social Entrepreneurship: The Role of the European Union," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(3), pages 335-354, September.
    2. Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.

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