L’INFORMATIVA OBBLIGATORIA E LA SOSTENIBILITÀ. EVIDENZE EMPIRICHE DALL’ESPERIENZA ITALIANA
Abstract
Italian companies sustainability’s disclosure is required in voluntary reporting and furthermore in annual report especially in directors’ report according to Modernization Directive (Directive 2003/ 51/CE). This seems to confirm a balance-sheet based approach in defining social and environmental material information. This study is focused on the quality of sustainability disclosure in annual report of italian listed companies operating in different sectors. In other words the survey examines level of compliance according to requirements of the Italian Civil Code and it underlines possible correlations between quality of information reported and specific factors.
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