Full Title
FINANCIAL REPORTING
Publisher
FrancoAngeli
ISSN
2036-671X (Printed Journal)
2036-6779 (Online Journal)
Journal Issue Number
2
Journal Issue Designation
2
Journal Issue Date (YYYY/MM)
2019/12
Full Title
Putting integrated reporting where it was not: The case of the not-for-profit sector
By (author)
First Page
111
Last Page
140
Language of text
English
Publication Date
2019/12
Copyright
2019 FrancoAngeli srl
Introduction or preface
Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exists on how large, listed companies are facing this change, but very little is known about the not-for-profit sector. This work aims to analyse if and how new forms of reporting, such as integrat-ed reporting, can be adopted by not-for-profit organisations to illustrate their ef-forts towards an improvement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organisa-tion operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can represent a valuable device that can be adopted also by the not-for-profit sector to improve its accountability. However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings.
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