2019 - Franco Angeli
Article
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Putting integrated reporting where it was not : the case of the not-for-profit sector
111-140 p.
- Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exists on how large, listed companies are facing this change, but very little is known about the not-for-profit sec-tor. This work aims to analyse if and how new forms of reporting, such as integrat-ed reporting, can be adopted by not-for-profit organisations to illustrate their efforts towards an improvement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organisa-tion operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can represent a valuable device that can be adopted also by the not-for-profit sector to improve its accountability.
- However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings. [Publisher's text].
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Information
ISSN: 2036-6779
KEYWORDS
- Accountability, integrated reporting, not-for-profit
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In this issue
- Beyond financial reporting disclosures
- Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting : an Empirical Analysis of Italian Large Listed Firms
- Beyond Financial Reporting : Integrated Reporting and its determinants : Evidence from the context of European state-owned enterprises
- Systematic literature network analysis in accounting : a first application on integrated reporting research
- Putting integrated reporting where it was not : the case of the not-for-profit sector
- Dialogue with standard setters
- Book Review
