IDEAS home Printed from https://ideas.repec.org/a/sym/journl/185y2014i1.html
   My bibliography  Save this article

Sustainable Development and Corporate Communication in Global Markets

Author

Listed:
  • Daniela M Salvioni

    (University of Brescia)

  • Luisa Bosetti

    (University of Brescia)

Abstract

The increasing importance of sustainability for corporate governance involves paying stronger attention to the principles and values dominating internal and external relationships; moreover, it requires innovation in the internal processes of behavioural orientation, as well as in external communication. In particular, the multidimensionality of responsibilities, goals and results has determined progressive changes in corporate communication. This article aims at investigating the linkage among sustainability, stakeholder relations management and effectiveness of corporate communication. More exactly, the article intends to highlight the transition from a period of disorderly enlargement of corporate communication to a phase characterised by a new concept of integrated reporting. Integrated reporting is based on broadly shared principles and it encourages the development of a stand-alone document concerning governance, financial and socio-environmental performance.

Suggested Citation

  • Daniela M Salvioni & Luisa Bosetti, 2014. "Sustainable Development and Corporate Communication in Global Markets," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Global .
    • Handle: RePEc:sym:journl:185:y:2014:i:1
    as

    Download full text from publisher

    File URL: https://symphonya.unicusano.it/article/view/2014.1.03salvioni.bosetti
    File Function: First version, 2014
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dierkes, Meinolf, 1974. "Die Sozialbilanz: ein gesellschaftsbezogenes Informations- und Rechnungssystem," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 122927, March.
    2. Francesco Perrini & Clodia Vurro, 2010. "Corporate Sustainability, Intangible Assets Accumulation and Competitive Advantage," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 2 Intangi.
    3. Epstein, Marc & Flamholtz, Eric & McDonough, John J., 1976. "Corporate social accounting in the United States of America: State of the art and future prospects," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 23-42, January.
    4. Silvio M. Brondoni, 2006. "Managerial Corporate Governance Communication," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Corpora.
    5. Daniela Salvioni, 2003. "Corporate Governance and Global Responsibility," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Corpora.
    6. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Francesca Gennari & Daniela M. Salvioni, 2019. "CSR committees on boards: the impact of the external country level factors," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 759-785, September.
    2. Luisa Bosetti, 2015. "Engaging stakeholders through Facebook. The case of Global Compact LEAD participants," Proceedings of Business and Management Conferences 3005158, International Institute of Social and Economic Sciences.
    3. Lei Ruan, 2018. "Research on Sustainable Development of the Stock Market Based on VIX Index," Sustainability, MDPI, vol. 10(11), pages 1-12, November.
    4. Obiamaka Adaeze Nwobu & Collins Ngwakwe & Akintola Owolabi & Kingsley Adeyemo, 2021. "An Assessment of Sustainability Disclosures in Oil and Gas Listed Companies in Nigeria," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 352-361.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Francesca Gennari & Daniela M. Salvioni, 2019. "CSR committees on boards: the impact of the external country level factors," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 759-785, September.
    2. Mira Susanti Amirrudin & Mazni Abdullah & Nooraslinda Abdul Aris & Nor Farizal Mohammed, 2019. "Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 301-312, August.
    3. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    4. Daniela M. Salvioni & Simona Franzoni & Raffaella Cassano, 2017. "Sustainability in the Higher Education System: An Opportunity to Improve Quality and Image," Sustainability, MDPI, vol. 9(6), pages 1-27, May.
    5. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
    6. Silvio M. Brondoni, 2011. "Ouverture de 'Global Cities and Knowledge Management - 2'," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 2 Global , pages 1-5.
    7. Maria-Gabriella Baldarelli & Antonietta Cosentino & Mara Del Baldo & Angela Magistro, 2021. "Theory of the Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-84, July.
    8. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2018. "Environmental reporting policy and corporate structures: An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 788-798, September.
    9. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
    10. Boguslawa Bek-Gaik & Anna Surowiec, 2024. "Usefulness of Non-Financial Information in Assessing the Company’s Economic and Financial Performance in Polish Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 270-296.
    11. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    12. Tiron-Tudor Adriana & Jula Octavian & Martin Diana Lavinia & Zanellato Gianluca, 2019. "Integrated Reporting Framework Application: A European Case Study in the Financial Sector," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 227-240, May.
    13. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    14. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    15. Atanasov, Atanas & Marinova, Rumyana, 2020. "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19 [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper 105256, University Library of Munich, Germany.
    16. Effrosyni Taraza & Sofia Anastasiadou & Christos Papademetriou & Andreas Masouras, 2024. "Evaluation of Quality and Equality in Education Using the European Foundation for Quality Management Excellence Model—A Literature Review," Sustainability, MDPI, vol. 16(3), pages 1-28, January.
    17. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
    18. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
    19. Stefano Marasca & Lucia Montanini & Alessia D'Andrea & Eva Cerioni, 2020. "The how and why of integrated reporting in a public health care organization: The stakeholders' perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1714-1722, May.
    20. Mohammad Hariri, 2023. "Structure of Integrated Reporting, Voluntary Disclosure and Firm-Specific Characteristics in Saudi Arabian Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(10), pages 1-73, February.

    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:sym:journl:185:y:2014:i:1. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Silvio M. Brondoni (email available below). General contact details of provider: https://www.unicusano.it/ .

    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.