Improve Sustainability Reporting through Integrated Reporting: Evidence from Italy
Improve Sustainability Reporting through Integrated Reporting: Evidence from Italy

Author(s): Annalisa Baldissera
Subject(s): Social Sciences, Business Economy / Management, Human Resources in Economy
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Non-financial reporting; Accounting models; Accounting integration
Summary/Abstract: This study aims to analyze the connections between integrated reporting (IR) and sustainability reporting (SR), in order to verify whether the IR can contribute to improving the SR prepared according to the Global Reporting Initiative (GRI) standards. In particular, this study considers the topic from the point of view of the SR to understand the benefits that it could obtain from the information disclosed through the IR. To this end, the study analyzes the integrated reports relating to the 2021 financial year of two listed Italian companies operating in the financial sector. The research has highlighted that some areas of sustainability, especially relating to the economic and environmental dimensions, are actually enhanced by integrated reporting, while the information benefits regarding the social dimension are less evident. The study can help indicate the advantages and possible improvements of the connections between SR and IR.

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