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An Empirical Investigation into the Boundary of Corporate Social Reports and Consolidated Financial Statements

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  • Caterina Pesci
  • Paolo Andrei

Abstract

One aspect of the reporting of companies with a group structure that should not be overlooked, in terms of both the social and environmental report and the financial/economic report, has to do with setting the boundary of the report. Disclosure of information about where this boundary has been drawn is of fundamental importance as it serves to identify the very object of the report. Thus the issue is crucial, since the fact that a report may refer to one group of companies rather than another may radically change the given results. This research is based on the conviction that social and environmental reporting should be as integrated as much as possible with financial/economic reporting, so that information about the boundary issue will be consistent among social, environmental and financial reporting. The research presented in the paper was conducted over a time span of three years (2005, 2006 and 2007) and examines the social reporting of companies listed on the Milan Stock Exchange who presented social and environmental reports on a voluntary basis over the period under consideration.

Suggested Citation

  • Caterina Pesci & Paolo Andrei, 2011. "An Empirical Investigation into the Boundary of Corporate Social Reports and Consolidated Financial Statements," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(1), pages 73-84, April.
    • Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:73-84
    DOI: 10.1080/0969160X.2011.556404
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    Cited by:

    1. Laura Girella & Mario Abela & Elisa Rita Ferrari, 2018. "Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 133-175.
    2. Massimiliano Celli, 2021. "The Accounting of Consolidation Differences in the European Accounting Practice," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(12), pages 102-102, July.
    3. Marco Bellucci & Carmela Nitti & Chiara Chimirri & Luca Bagnoli, 2019. "Rendicontare l?impatto sociale. Metodologie, indicatori e tre casi di sperimentazione in Toscana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 166-187.
    4. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    5. Sabrina Spallini & Virginia Milone & Antonio Nisio & Patrizia Romanazzi, 2021. "The Dimension of Sustainability: A Comparative Analysis of Broadness of Information in Italian Companies," Sustainability, MDPI, vol. 13(3), pages 1-22, January.

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