Gender disclosure: The impact of peer behaviour and the firm's equality policies

AbstractGender equality is the future towards which society and companies have to move, and it is thus essential to know what efforts organisations are making. In this paper, we analyse the transparency of multinationals in matters of gender, in accordance with the requirements determined by the global reporting initiative (GRI) and United Nations (UN). The results suggest that higher levels of gender equality support the decision to report all GRI+UN indicators, a decision that has been maintained over time and is not moderated by peer disclosure. This behaviour facilitates the inclusion of companies in different reputation lists as a consequence of a greater commitment to gender equality, although these rankings also assess the completeness of the information when considering the disclosure of the GRI+UN indicators. The effect differs according to the practices of peer firms

Il fisco. Le guide

La riforma di Bilancio realizzata dal D.Lgs. n. 139/2015 ha introdotto un nuovo metodo di valutazione dei crediti iscritti nei bilanci in forma ordinaria. La nuova edizione del Principio Contabile Nazionale OIC 15 affronta il tema della classificazione, rilevazione, valutazione e cancellazione dei crediti secondo la normativa civilistica e i principi contabili nazionali. Inoltre, nel corso del 2017, l'OIC ha promosso una survey per individuare problematiche applicative in tema di rilevazione dei ricavi

L'integrated reporting: una nuova effettiva frontiera della comunicazione economico-finanziaria globale?

L'evoluzione del concetto di Corporate Social Responsibility (CSR) ha contribuito a sviluppare un nuovo modo di concepire la disclosure aziendale, focalizzato sull'attenzione al processo di creazione del valore del business, in armonia con le esigenze e le problematiche di natura sociale e ambientale. Al di là degli interventi normativi che hanno introdotto l'obbligo di fornire informazioni non finanziarie nella relazione sulla gestione in rapporto a determinate categorie di imprese, dal punto di vista scientifico l'Integrated Reporting (IR) è il più recente strumento di rendicontazione ideato per rispondere a un'esigenza di comunicazione che si estenda a tutte le diverse prospettive della realtà aziendale (economica, finanziaria, sociale e ambientale). Si presentano i principali profili applicativi dell'IR, valutandone la concreta adozione e individuandone punti di forza e criticità

University Social Responsibility: The Case of Italy

Increasing attention is now being paid to the concept of sustainability as a crucial element of our life at all levels. The awareness that attention must be paid not only to the present, but also and above all to the future of the society in which we live has increased attention to social and environmental issues, such as climate change and the digital revolution. This transformation has also impacted the public sector: in particular, the scientific attention in the university sector has led to the birth of the concept of University Social Responsibility (USR), which suggests that universities sustainably re-transform their work. However, this issue has so far only been the subject of a few studies. The purpose of this article is to promote greater awareness on the part of universities of the importance of addressing sustainability issues. The results of the analysis, obtained thanks to the use of a questionnaire and interviews, depict the state of the art in the adoption of social reporting practices by Italian universities and identify the main reasons and barriers to the adoption of these practices

The new challenge of Integrated Reporting: has it really improved corporate disclosure on Intellectual Capital

This study investigates the quality of intellectual capital disclosure (ICD) within integrated reporting (IR). We performed a longitudinal analysis with the aim of addressing if a significant IC quality improvement occurred. We analysed 424 integrated reports, issued by 53 international companies operating in different industries over eight years (2013-2020). A manual content analysis was performed to assess the ICD quality. Findings reveal that the average level of ICD quality is low, for IC considered as a whole and for each of its three categories, while the IC category described most is that of relational capital. The quality of ICD increases over time. Investors and stakeholders need to know more about the quality of companies reports about intellectual capital to guide their decision-making process. The study supports proprietary cost theory as it highlights a limited quality of ICD in IR even if with an improving trend over tim

Integrated reporting quality and BoD characteristics: an empirical analysis

The amount of literature on IR has grown over the last few years, but while particular attention has been paid to the variables that can play a role in IR adoption, IR quality and its determinants are still the subject of debate. The main determinants of IR quality outlined by the literature are firm size, industry, national context, firm performance, assurance, and to a lesser extent, corporate governance and company ownership structure. However, previous studies have usually reached conflicting results, thus not providing shared conclusions. This paper aims to understand the impact of the Board of Directors\u2019 features on IR quality, evaluated in terms of the degree of compliance between IR content and the guidelines suggested in the IR framework presented by IIRC. The Board\u2019s characteristics considered are size, composition and diversity with regard to board members\u2019 gender, age and level of education. 53 companies were taken into consideration from 2013 to 2016 for a total number of 212 integrated reports. Five research hypotheses were developed. Research findings highlight that IR quality is positively associated with the level of education of board members, and negatively with the presence of women. Moreover, among control variables, profitability (positive relation) and leverage (negative relation) are relevant determinants. Our research findings support the idea that the \u201cquality\u201d of the board members matters more than their \u201cquantity\u201d in increasing IR quality, and that diversity in the board is more relevant than diversity of the board

La riduzione di valore delle attività ai sensi dello IAS 36. Dottori commercialisti ed esperti contabili: guida all'esame di stato

Il principio contabile internazionale IAS 36 ("Riduzione di valore delle attività") regola il procedimento da applicare per determinare eventuali perdite di valore dell'avviamento, delle attività materiali, immateriali e di alcune attività finanziarie. Esso si applica alle singole attività, così come ai gruppi di attività (o Cash generating unit - CGU). Tale procedimento è chiamato impairment test e ha la finalità principale di evitare che le imprese iscrivano nel proprio bilancio le attività ad un valore superiore a quello ragionevolmente recuperabile in forma monetaria. Nel caso ciò avvenga, infatti, è previsto l'obbligo di rilevare una perdita per riduzione di valore

Le nuove frontiere dell'integrated reporting. Dottori commercialisti ed esperti contabili: guida all'esame di stato

Il candidato illustri le nuove frontiere in materia di informativa non finanziaria, facendo riferimento a origini, novità, punti di forza e criticità rispetto ai tradizionali report finanziari, motivazioni alla base dell'adozione da parte delle imprese. Con riferimento al caso specifico dell'Integrated Reporting, si descriva nel dettaglio la struttura del report, gli argomenti del contenuto previsti dall'IIRC all'interno del Framework e l'applicazione del principio di materialità. Si riporti a supporto della trattazione uno o più casi pratici e si evidenzino possibili soluzioni alle criticità evidenziate da tale strumento