IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v14y2022i3p217-235.html
   My bibliography  Save this article

Assessing the Italian benefit corporation disclosure: a content analysis

Author

Listed:
  • Rosa Palladino
  • Pasquale Sasso
  • Sofia Profita
  • Rosalinda Carusone
  • Fabio Fiano
  • Manlio Del Giudice

Abstract

Responsible business actions improve corporate performance and contribute to sustainable development practices. These actions must not only be implemented, but also communicated. Therefore, the use of reporting tools based on non-financial data should increase the ability of the company management to implement an integrated strategy. In fact, the legislator has decided to introduce a new corporate formula more oriented towards sustainability: the benefit corporation (CB). This corporate form requires higher standards of accountability to demonstrate their positive impact on society. This document, through a qualitative analysis of some Italian CBs' reports, aims to investigate the effectiveness of the BIA framework to report the 'benefit' objectives. The study shows that the CBs maintain a formal commitment on the disclosure plan and denounces the lack of planning strategies relating to the disclosure provided. This analysis focused on the compatibility of the IIRC framework for integrated reporting to improve the quality of reporting.

Suggested Citation

  • Rosa Palladino & Pasquale Sasso & Sofia Profita & Rosalinda Carusone & Fabio Fiano & Manlio Del Giudice, 2022. "Assessing the Italian benefit corporation disclosure: a content analysis," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 14(3), pages 217-235.
    • Handle: RePEc:ids:injmfa:v:14:y:2022:i:3:p:217-235
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=123888
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Danilo Boffa & Antonio Prencipe & Luciano D’Amico & Christian Corsi, 2023. "Gender Inclusiveness and Female Representation on the Board of Directors of the Benefit Company Model: Evidence from Italy," Sustainability, MDPI, vol. 15(7), pages 1-20, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:14:y:2022:i:3:p:217-235. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.