From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a

In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy where only few listed companies have decided to face the multitude of challenges the integrate... Mehr ...