Matches in SemOpenAlex for { <https://semopenalex.org/work/W3015036477> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W3015036477 abstract "Corporate Social Responsibility Disclosure (CSRD) is the process of communicating the social, ethical and environmental effects of organizations’ economic actions. It is a formal commitment to inform and involve stakeholders with an adequate flow of communication through suitable channels, focusing on relevant content. The aim is to study voluntary disclosure implemented by Italian listed companies in the last 9 years (2008-2016). The empirical survey covers data and information on 165 companies. We have analysed: 1) the extent of CSRD in Italy; 2) the characteristics of voluntary disclosure in terms of type of report published and guidelines or standards followed; 3) the main differences between the industrial sectors about the publication of non-financial reports and the types of report used. Our findings show a significant improvement in the practice of voluntary disclosure of Italian listed companies and a key role of industry in decisions regarding the quantity and quality of non-financial disclosure. The value of this research concern in the wide (in time, through the last nine years, and in space, through the different industries) point of view through which is investigated the phenomenon of CSRD in Italy before the shift from a voluntary to a legislative perspective." @default.
- W3015036477 created "2020-04-10" @default.
- W3015036477 creator A5012296108 @default.
- W3015036477 creator A5016253639 @default.
- W3015036477 creator A5020627087 @default.
- W3015036477 creator A5036937088 @default.
- W3015036477 date "2019-03-05" @default.
- W3015036477 modified "2023-10-14" @default.
- W3015036477 title "Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years" @default.
- W3015036477 doi "https://doi.org/10.6007/ijarafms/v9-i1/5724" @default.
- W3015036477 hasPublicationYear "2019" @default.
- W3015036477 type Work @default.
- W3015036477 sameAs 3015036477 @default.
- W3015036477 citedByCount "1" @default.
- W3015036477 countsByYear W30150364772020 @default.
- W3015036477 crossrefType "journal-article" @default.
- W3015036477 hasAuthorship W3015036477A5012296108 @default.
- W3015036477 hasAuthorship W3015036477A5016253639 @default.
- W3015036477 hasAuthorship W3015036477A5020627087 @default.
- W3015036477 hasAuthorship W3015036477A5036937088 @default.
- W3015036477 hasBestOaLocation W30150364771 @default.
- W3015036477 hasConcept C111472728 @default.
- W3015036477 hasConcept C120936955 @default.
- W3015036477 hasConcept C121955636 @default.
- W3015036477 hasConcept C12713177 @default.
- W3015036477 hasConcept C138885662 @default.
- W3015036477 hasConcept C141261163 @default.
- W3015036477 hasConcept C144024400 @default.
- W3015036477 hasConcept C144133560 @default.
- W3015036477 hasConcept C154945302 @default.
- W3015036477 hasConcept C162324750 @default.
- W3015036477 hasConcept C162446236 @default.
- W3015036477 hasConcept C162853370 @default.
- W3015036477 hasConcept C17744445 @default.
- W3015036477 hasConcept C187736073 @default.
- W3015036477 hasConcept C199539241 @default.
- W3015036477 hasConcept C26077564 @default.
- W3015036477 hasConcept C2778572836 @default.
- W3015036477 hasConcept C2779055846 @default.
- W3015036477 hasConcept C2779530757 @default.
- W3015036477 hasConcept C36289849 @default.
- W3015036477 hasConcept C39549134 @default.
- W3015036477 hasConcept C41008148 @default.
- W3015036477 hasConcept C41895202 @default.
- W3015036477 hasConcept C83009810 @default.
- W3015036477 hasConceptScore W3015036477C111472728 @default.
- W3015036477 hasConceptScore W3015036477C120936955 @default.
- W3015036477 hasConceptScore W3015036477C121955636 @default.
- W3015036477 hasConceptScore W3015036477C12713177 @default.
- W3015036477 hasConceptScore W3015036477C138885662 @default.
- W3015036477 hasConceptScore W3015036477C141261163 @default.
- W3015036477 hasConceptScore W3015036477C144024400 @default.
- W3015036477 hasConceptScore W3015036477C144133560 @default.
- W3015036477 hasConceptScore W3015036477C154945302 @default.
- W3015036477 hasConceptScore W3015036477C162324750 @default.
- W3015036477 hasConceptScore W3015036477C162446236 @default.
- W3015036477 hasConceptScore W3015036477C162853370 @default.
- W3015036477 hasConceptScore W3015036477C17744445 @default.
- W3015036477 hasConceptScore W3015036477C187736073 @default.
- W3015036477 hasConceptScore W3015036477C199539241 @default.
- W3015036477 hasConceptScore W3015036477C26077564 @default.
- W3015036477 hasConceptScore W3015036477C2778572836 @default.
- W3015036477 hasConceptScore W3015036477C2779055846 @default.
- W3015036477 hasConceptScore W3015036477C2779530757 @default.
- W3015036477 hasConceptScore W3015036477C36289849 @default.
- W3015036477 hasConceptScore W3015036477C39549134 @default.
- W3015036477 hasConceptScore W3015036477C41008148 @default.
- W3015036477 hasConceptScore W3015036477C41895202 @default.
- W3015036477 hasConceptScore W3015036477C83009810 @default.
- W3015036477 hasIssue "1" @default.
- W3015036477 hasLocation W30150364771 @default.
- W3015036477 hasLocation W30150364772 @default.
- W3015036477 hasOpenAccess W3015036477 @default.
- W3015036477 hasPrimaryLocation W30150364771 @default.
- W3015036477 hasRelatedWork W111073253 @default.
- W3015036477 hasRelatedWork W1544614028 @default.
- W3015036477 hasRelatedWork W1988005249 @default.
- W3015036477 hasRelatedWork W2028116485 @default.
- W3015036477 hasRelatedWork W2088824657 @default.
- W3015036477 hasRelatedWork W2384515536 @default.
- W3015036477 hasRelatedWork W262097236 @default.
- W3015036477 hasRelatedWork W3122100884 @default.
- W3015036477 hasRelatedWork W3122218373 @default.
- W3015036477 hasRelatedWork W3124442924 @default.
- W3015036477 hasVolume "9" @default.
- W3015036477 isParatext "false" @default.
- W3015036477 isRetracted "false" @default.
- W3015036477 magId "3015036477" @default.
- W3015036477 workType "article" @default.