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Social and Environmental Reporting

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Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

This chapter reviews the literature on social and environmental reporting and it empirically analyzes three case studies on reporting practices. To date, it appears increasingly relevant to examine the social and environmental disclosure and manner of presentation that companies with diverse sizes select. Indeed, disclosures not only improves firms’ transparency and visibility but also enables firms to evaluate their wide range of social and environmental issues’ impacts, resulting in more accurate predictions about the risks and opportunities they face. To this end, the chapter first introduces the movements towards increased social and environmental disclosure, especially at the European level with Directive 2014/95/EU. It then shows the choices concerning social and environmental reporting of three Italian companies in the food and beverage industry. The scope is to understand whether there are significant burdens that impede small/medium companies—compared to the larger counterparts—to prepare such disclosures or whether, regardless of their smaller size, these types of firms can successfully respond to the growing stakeholders’ expectations of corporate disclosure with regard to social and environmental impact.

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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Department of AccountingMonash UniversityCaulfield East - MelbourneAustralia
  2. 2.Department of Economics and ManagementUniversity of PisaPisaItaly

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