The Corporate Sustainability Reporting and Disclosure

Lombardi, Rosa

doi:10.1007/978-3-030-81127-3_2

Cited by 1 publication

(1 citation statement)

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“…The aim is to implement integrated reporting and define requirements, principles, and criteria in a unified model. The application of this model helps organizations in reporting social, environmental, and governance information, highlighting their various interconnections [33]. Integrated reporting is described as a process rooted in integrated thinking, resulting in a comprehensive periodic report that communicates value creation over time and provides information on various aspects of an organization's value creation [34].…”

Section: Integrated Reporting Vs Popular Reportingmentioning

confidence: 99%

An innovative reporting approach in public sector: The Integrated Popular Reporting

Agliata,

Tuccillo,

Rey

et al. 2024

Sustainable Development

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A growing literature is devoted to understanding how public entities can enhance their methods of reporting information to establish a genuine dialog with stakeholders in general and citizens in particular. In the current context, the challenge of achieving sustainable development has impacted various sectors. The public sector is implementing a series of actions aimed at ensuring transparency and environmental, social, and governance sustainability. Public entities disseminate information related to these actions through various reporting tools, attempting to meet the interests of citizens. However, typically, this kind of information is not included in traditional financial reports. The aim of the study can be summarized by illustrating the advantages of a relatively new reporting tool in Italy. Contributing to previous studies, we investigate, using a theoretical-deductive methodology, how governmental entities can improve institutionalization, legitimacy, and stakeholder relations through a new reporting tool known as “Integrated Popular Reporting”. The study highlights how Integrated Public Reporting (IPR) fosters citizen participation in budgeting, improves accessibility to reporting, and promotes accountability. It emphasizes the importance of IPR in enhancing quality of life and transparency, offering valuable insights for policymakers and standard setters.

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Section: Integrated Reporting Vs Popular Reportingmentioning

confidence: 99%