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CSR disclosure by Italian companies. An empirical analysis


Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description

Corporate Social Responsibility Disclosure (CSRD) can be defined as “the process of communicating the social, ethical and environmental effects of organisations’ economic actions to particular interest groups within society and to society at large”. In certain countries (e.g. France, Sweden, Norway, the Netherlands, Denmark and Australia), firms are under legal obligation to disclose socio-environmental accounting. In Italy firms may opt to disclose CSR at their own discretion in stand-alone reports such as social, sustainability or environmental reports. The book presents the research on the quality and quantity characteristics of voluntary CSRD made by Italian companies. The aim of the research is to verify the existence and describe the characteristics of a “system of relationships” between methods used by Italian firms and types of information disseminated. Our findings show that a certain level of attention is paid to CSRD by these firms, and that there is a significant difference in the type and quantity of information disclosed depending on whether the firm issues a specific CSR report or whether it simply makes information available on its website.

Product Specifications
SKU :COC63996
AuthorFederica Balluchi and Katia Furlotti
Number of Pages200
Publishing Year2013-10-10T00:00:00.000
Edition1 st
Book TypeEconomics
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-08 00:00:00
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