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Strengthening Information and Control Systems pp 121–132Cite as

From Theory to Practice: First Adoption of Integrated Reporting by the Italian Public Utilities

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Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 14))

Abstract

Corporate reporting has been recently changed by the globalization of economies, crises, the adoption of new legislative acts and the growing demand for information. This significant change is due also to the evolution of the stakeholders’ information needs, which are increasingly dedicated to non-financial information regarding, among other things, governance, strategy and the environmental policy. Integrated reporting has been framed and developed in response to those changes. It aims at providing readers with a better comprehension of the organization needed to create value over the short and the medium-long term, combining financial and non-financial information. The aim of this paper is to explore the quality of integrated reports (IRs), in terms of its interpretation of specific elements related by their essential characteristics. This research focuses its attention on the IRs published by Public Utilities (PUs) attending the Pilot Programme (PP) and having a public sector ownership.

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Author information

Authors and Affiliations

  1. Department of Law, Parthenope University, Naples, Italy

    Matteo Pozzoli & Benedetta Gesuele

Authors
  1. Matteo Pozzoli
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  2. Benedetta Gesuele
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Corresponding author

Correspondence to Benedetta Gesuele .

Editor information

Editors and Affiliations

  1. University of Naples "Parthenope", Naples, Italy

    Daniela Mancini

  2. University of Genoa, Genoa, Italy

    Renata Paola Dameri

  3. University of Genoa, Genoa, Italy

    Elisa Bonollo

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Pozzoli, M., Gesuele, B. (2016). From Theory to Practice: First Adoption of Integrated Reporting by the Italian Public Utilities. In: Mancini, D., Dameri, R., Bonollo, E. (eds) Strengthening Information and Control Systems. Lecture Notes in Information Systems and Organisation, vol 14. Springer, Cham. https://doi.org/10.1007/978-3-319-26488-2_9

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