The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business Network. The use of a case study is justified by the fact that Integrated Reporting (IR) is an emerging phenomenon, which does not yet possess relevant literature or established practices.

Bernardi, C., Demartini, P., Paoloni, M. (2014). “Do Socially Responsible Investors value Integrated Reporting?”. JOURNAL OF ACADEMY OF BUSINESS AND ECONOMICS, 14(3).

“Do Socially Responsible Investors value Integrated Reporting?”

BERNARDI, CRISTIANA;DEMARTINI, PAOLA;PAOLONI, Mauro
2014-01-01

Abstract

The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business Network. The use of a case study is justified by the fact that Integrated Reporting (IR) is an emerging phenomenon, which does not yet possess relevant literature or established practices.
2014
Bernardi, C., Demartini, P., Paoloni, M. (2014). “Do Socially Responsible Investors value Integrated Reporting?”. JOURNAL OF ACADEMY OF BUSINESS AND ECONOMICS, 14(3).
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11590/135833
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