2 research outputs found
Is it time for integrated reporting in small and medium-sized enterprises? Reflections on an Italian experience
- Author
- A Kolk
- A Kolk
- AB Carrol
- AJ Slywotzky
- AR Belal
- B Lev
- B Lev
- B Lev
- B O’Dwyer
- C Adams
- C Adams
- C Adams
- C Deegan
- C Dey
- C Hibbit
- C Mendoza
- C Spence
- Carlos Larrinaga-Gonzalez
- Carlos Larrinaga‐González
- CE Wasly
- CJ Fombrun
- CP Higgins
- D Andriessen
- D Satava
- D Wheeler
- DA Aaker
- DJ Wood
- E Albelda-Perez
- E Garriga
- EC
- F Farneti
- F Perrini
- G Fuà
- G Rusconi
- GBS – Gruppo di Studio per il Bilancio Sociale
- I Thomson
- J Austin
- J Barney
- J Bebbington
- J Bebbington
- J Elkington
- J Elkington
- J Nahapiet
- J Rayner
- J Roos
- JE Morhardt
- JJ Archambault
- JL Godoz-Diez
- JM Conley
- K Basu
- K Davemport
- K Funk
- KE Sveiby
- KE Sveiby
- KM Eisenhardt
- KM Eisenhardt
- L Edvinsson
- LM Uhlaner
- M Baldo Del
- M Baldo Del
- M Baldo Del
- M Baldo Del
- M Cisi
- M Contrafatto
- M Kaptein
- M Mathews
- M Molteni
- M Pedrini
- MBE Clarkson
- MC Jensen
- MDP Lee
- MI Winn
- MJ Kiernam
- N Buhr
- P Castka
- P DiMaggio
- PE Murphy
- PH Sullivan Jr
- PS Adler
- R Gray
- R Gray
- R Gray
- R Gray
- R Gray
- RE Freeman
- RE Freeman
- RF Carrol
- RG Eccles
- RG Eccles
- RG Eccles
- RK Yin
- RS Kaplan
- RS Kaplan
- RW Ackerman
- S Arvidsson
- S Cooper
- S Fossati
- S Piazza Di
- S Waddock
- S Young
- SJ Reynold
- SN Craig
- TM Jones
- W Norman
- Publication venue
- 'Springer Science and Business Media LLC'
- Publication date
- 01/01/2015
- Field of study
In recent decades, several contributions have addressed the debate on the diffusion of the integrated reporting. Why a company decide to combine financial, social and environmental performance into a single report? Does the integrated report represent the best tool of accountability and the best solution? If so, why and for which companies? Studies and empirical research in this area have been mainly addressed to large enterprises, neglecting the integrated reporting of small and medium-sized business (SMEs) and the factors that may facilitate the adoption and its effectiveness.
Departing from these premises, the work focuses on the relationship between financial reporting and social, environmental and sustainability reporting both through a literature review and the empirical analysis, relative to a case-study and based on the action research methodology, which has been recently developed in the context of social and environmental research, through the direct involvement with the company under investigation.
The paper aims contributing to fill the afore mentioned gap and to offer lines of reflection on the benefits deriving from the adoption of integrated report (greater clarity about relationships and commitments, deeper engagement with all stakeholders, better decisions with economic, social and environmental merit and lower reputational risks) and their relationship with specific SMEs’ attributes. The empirical analysis - referred to an Italian SME, not listed, which is among the first to have introduced the global report- allows us to identify the benefits of integrated reporting and verifying how these stem from the orientation to sustainability and to the level of responsibility of the entrepreneur. The findings of the study suggest that when an authentic commitment to social responsibility, sustainability and transparent disclosure exists, the integrated report improves corporate disclosure and acts as a driver for stakeholders dialogue and stakeholders commitment
Ovarium, Hypophyse, Placenta und Schwangerschaft in ihrer innersekretorischen Beziehung zur Frauenheilkunde
- Author
- A Albertz
- A Arvay v
- A Berblinger
- A Bergamini
- A Biedl
- A Biedl
- A Biedl
- A Biedl
- A Biedl
- A Biedl
- A Biedl
- A Bourne
- A Bourne
- A Bourne
- A Bourne
- A Brindeau
- A Brindeau
- A Brindeau
- A Brindeau
- A Brindeau
- A Brindeau
- A Brindeau
- A Brouha
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Butenandt
- A Capecchi
- A Egoroff
- A Egoroff
- A Fortunato
- A Gaeta di
- A Garcia
- A Girard
- A Girard
- A Girard
- A J ores
- A Jores
- A Jores
- A Jores
- A Jores
- A Jores
- A Kostic
- A Latzka von
- A Leimdörfer
- A Lejwa
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Lipschütz
- A Loeser
- A Loeser
- A Loeser
- A Loeser
- A Loeser
- A Loewe
- A Mahnert
- A Mahnert
- A Mahnert
- A Mandelstamm
- A Mandelstamm
- A Mandelstamm
- A Mandelstamm
- A Mayer
- A Probstner
- A Probstner
- A Probstner
- A Probstner
- A PujohBrüll
- A Schittenhelm
- A Schittenhelm
- A Schulcz
- A Seitz
- A Seitz
- A Seitz
- A Siddall
- A Slonaker
- A Tierny
- A Trendelenburg
- A Westman
- A Westman
- A Westman
- A Westman
- A Westman
- A Westman
- A Westman
- A Westman
- A Weymeersch
- A Weymeersch
- A Weymeersch
- AA Adler
- AA Adler
- AA Hellbaum
- AA Werner
- AA Werner
- Abel
- AC Sidall
- AD Campbell
- AD Campbell
- AE Laszo
- AG Kling
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- AJ Ziserman
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- Anselmino
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- B Hopman
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- B Parvey
- B Putnam
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- Dohrn
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- O Fellner
- O Fellner
- O Fellner
- O Fellner
- O Fellner
- O Fellner
- O Hirsch
- O Kamm
- O Lewis
- O Mühlbock
- O Riddle
- O Riddle
- O Riddle
- O Riddle
- O Riddle
- O Riddle
- O Riddle
- O Riddle
- P Caffier
- P Damm
- P Damm
- P Engel
- P Ferriguo
- P Ferriguo
- P Fremery de
- P Fremery de
- P Fremery de
- P Fremery de
- P Gley
- P Glud
- P Hauptstein
- P Hauptstein
- P Hauptstein
- P Hauptstein
- P Hauptstein
- P Hauptstein
- P Luziani
- P Machteld
- P Noether
- P Noether
- P Pensa
- P Rochet
- P Schugt
- P Smith
- P Sä
- P Tagliaferro
- P Wirz
- P Wirz
- PA Katzman
- PA Katzman
- Parkes
- PB Bland
- PC Antonio
- PE Borras
- PE Borräs
- PE Morhardt
- PE Morhardt
- PE Morhardt
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PE Smith
- PF Nigst
- PF Schneider
- PF Schneider
- Philipp
- PL Drouet
- PMF Bishop
- Prenant
- R Bompiani
- R Bourg
- R Bourg
- R Bourg
- R Bourg
- R Brühl
- R Brühl
- R Brühl
- R Brühl
- R Courier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Courrier
- R Deanesly
- R Deanesly
- R Goodman Le
- R Hertz
- R Hertz
- R Joachimovits
- R Kurzrok
- R Meyer
- R Meyer
- R Moricard
- R Neumann
- R Schröder
- R Schröder
- R Schröder
- R Schröder
- R Schröder
- R Schröder
- R Schwarcz
- RA Lifvendahl
- RE Illingworth
- Reeb
- Reynolds
- RH Jones
- RI Pencharz
- RK Meyer
- RK Meyer
- RK Meyer
- RK Meyer
- Rowe
- RP Frank
- RS Ferguson
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- RT Frank
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Aschheim
- S Asdell
- S Barjaktarevie
- S Calvar
- S Cikowski
- S Felding
- S Glaubach
- S Hayashi
- S Janssen
- S Janssen
- S Janssen
- S Joseph
- S Kawanobe
- S Kober
- S Kober
- S Kober
- S Kober
- S Konsuloff
- S Konsulofft
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Loewe
- S Rosenfeld
- S Saiki
- S Scaglione
- S Scaglione
- S Skowron
- S Stammler
- S stein
- S Szarka
- S Thayer
- S Thayer
- S Trendelenburg
- S Veshnjakov
- S Zocchi
- S Zocchi
- SD Soule
- SD Soule
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SE Jongh de
- SH Geist
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- SL Leonard
- Snoode
- SRM Reynolds
- SRM Reynolds
- SRM Reynolds
- SS Barjaktarovic
- Strieker
- Szarka
- T Bunnag
- T Fellenberg
- T Garcia
- T Kuchaarski
- T Kunischige
- T Leegaard
- T Martins
- T Martins
- T Shirai
- TB Magath
- TC Sherwood
- TF Gallagher
- TF Gallagher
- TK Brown
- TL Squier
- TNA Jeffcoate
- Trautmann
- Trendelenburg
- Trendelenburg
- Treuter
- V Hormone
- V Korenchevsky
- v Mikulicz-Radecki
- Voegtlin
- W Berblinger
- W Berblinger
- W Berblinger
- W Berblinger
- W Bickenbach
- W Büngeler
- W Büttner
- W Filler
- W Fleischmann
- W Grab
- W Grab
- W Grab
- W Grab
- W Hartmann
- W Hoffmann
- W Hohlweg
- W Hohlweg
- W Hohlweg
- W Hohlweg
- W Hohlweg
- W Kennedy
- W Kestranek
- W Lampe
- W Nieuwenkamp
- W Reiprich
- W Reiprich
- W Reiprich
- W Reiprich
- W Rosenthal
- W Scheringer
- W Scheringer
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schoeller
- W Schäper
- W Spitzer
- W Stewart
- W Österreicher
- W Österreicher
- W Österreicher
- WB Bell
- WB Draper
- WB Payne
- WE White
- WE White
- WK Tschaikowsky
- WKT schaikowsky
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Allen
- WM Firor
- WM Firor
- WO Nelson
- WO Nelson
- WO Nelson
- WP Maddux
- WR Henderson
- WR Lyons
- WR Lyons
- WR Lyons
- Z Wallen-Lawrence
- Z Wallen-Lawrence
- Z Wallen-Lawrence
- Zondek
- Publication venue
- 'Springer Science and Business Media LLC'
- Publication date
- 01/01/1936
- Field of study