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The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company

In: Accounting, Accountability and Society

Author

Listed:
  • Annalisa Sentuti

    (University of Urbino)

  • Francesca Sgrò

    (University of Urbino)

  • Gail Denisse Chamochumbi Diaz

    (University of Urbino)

  • Federica Palazzi

    (University of Urbino)

  • Massimo Ciambotti

    (University of Urbino)

Abstract

In today’s economy, environmental, social, and governance (ESG) issues have become strategic issues to address. A much broader and more interconnected disclosure of information based on integrated thinking is requested. Despite the growing interest in non-financial information, studies, examining the process steps undertaken to develop the non-financial disclosure (NFD), are still lacking. Therefore, this study aims to provide a more in-depth understanding of the firm’s processes underpinning the development of the NFD, following the introduction of regulatory standard n. 254/2016, adopted by the Italian Parliament. This research is based on a qualitative case study focusing on a listed Italian company operating in the manufacturing sector. The analysis is primarily based on semi-structured interviews with the employees in charging of producing the non-financial reporting. This paper is one of the first studies to investigate the activities and the decision-making processes that guide the non-financial information disclosure of firms that approach to this communication, following the introduction of the regulation.

Suggested Citation

  • Annalisa Sentuti & Francesca Sgrò & Gail Denisse Chamochumbi Diaz & Federica Palazzi & Massimo Ciambotti, 2020. "The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company," CSR, Sustainability, Ethics & Governance, in: Mara Del Baldo & Jesse Dillard & Maria-Gabriella Baldarelli & Massimo Ciambotti (ed.), Accounting, Accountability and Society, pages 19-42, Springer.
  • Handle: RePEc:spr:csrchp:978-3-030-41142-8_2
    DOI: 10.1007/978-3-030-41142-8_2
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