The aim of our study is to provide a key to understand sustainable reporting in the European and international context. over the past two decades, in fact, this topic has globally been an evolving and, in parallel, difficult to understand field of analysis. To date, however, thanks to the efforts practiced by legislators and international standard setters, we are witnessing a change of course. Compared to the past, in fact, is emerging a desire to make the strategy of companies clearer by defining goals, means, policies and tools related to sustainability. to answer our research questions, we use a methodology consisting in a “content analysis in communication research” (Berelson, 1952).
Arduini, S., Beck, T. (2023). Sustainability Reporting: an overview on the current regulatory scenario. In Alberto Pezzi (a cura di), STUDI E RICERCHE DEL DIPARTIMENTO DI ECONOMIA AZIENDALE (pp. 59-86). Roma Tre Press [10.13134/979-12-5977-270-1].
Sustainability Reporting: an overview on the current regulatory scenario
Simona Arduini
;Tommaso Beck
2023-01-01
Abstract
The aim of our study is to provide a key to understand sustainable reporting in the European and international context. over the past two decades, in fact, this topic has globally been an evolving and, in parallel, difficult to understand field of analysis. To date, however, thanks to the efforts practiced by legislators and international standard setters, we are witnessing a change of course. Compared to the past, in fact, is emerging a desire to make the strategy of companies clearer by defining goals, means, policies and tools related to sustainability. to answer our research questions, we use a methodology consisting in a “content analysis in communication research” (Berelson, 1952).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
