The paper illustrates the empirical experiences of some Italian companies which started to integrate, in their voluntary communication report, social and intangible issues. The main aim of the paper is twofold. Firstly, the article seeks to provide evidence of the need for integration these dimensions from a theoretical point of view. Secondly, using a multiple case studies through an in-depth analysis of the external reports available on the companies’ websites, the article illustrates the similarities and the differences among the different integrated reports and also provides some general reflections.

Integrating social and intellectual issues: theoretical needs and empirical evidences

VELTRI S;Nardo M
2011

Abstract

The paper illustrates the empirical experiences of some Italian companies which started to integrate, in their voluntary communication report, social and intangible issues. The main aim of the paper is twofold. Firstly, the article seeks to provide evidence of the need for integration these dimensions from a theoretical point of view. Secondly, using a multiple case studies through an in-depth analysis of the external reports available on the companies’ websites, the article illustrates the similarities and the differences among the different integrated reports and also provides some general reflections.
978-88-96687-05-5
Intellectual capital report; social report; integrating
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11770/170509
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