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

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Accounting, Accountability and Society

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

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.

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Authors and Affiliations

  1. University of Urbino, Urbino, Italy

    Annalisa Sentuti, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi & Massimo Ciambotti

Authors
  1. Annalisa Sentuti
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  2. Francesca Sgrò
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  3. Gail Denisse Chamochumbi Diaz
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  4. Federica Palazzi
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  5. Massimo Ciambotti
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Correspondence to Francesca Sgrò .

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Editors and Affiliations

  1. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  2. School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

    Jesse Dillard

  3. Department of Management, University of Bologna, Rimini, Italy

    Maria-Gabriella Baldarelli

  4. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Massimo Ciambotti

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Sentuti, A., Sgrò, F., Chamochumbi Diaz, G.D., Palazzi, F., Ciambotti, M. (2020). The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company. In: Del Baldo, M., Dillard, J., Baldarelli, MG., Ciambotti, M. (eds) Accounting, Accountability and Society. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-41142-8_2

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