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Cite as
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Titolo completo
FINANCIAL REPORTING
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Editore
FrancoAngeli
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ISSN
2036-671X (Rivista Stampata)
2036-6779 (Rivista Online)
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Numero del fascicolo
2
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Designazione del fascicolo
2
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Data del fascicolo (YYYY/MM)
2019/12
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Titolo completo
Putting integrated reporting where it was not: The case of the not-for-profit sector
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Di (autore)
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Prima Pagina
111
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Ultima Pagina
140
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Lingua del testo
Inglese
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Data di publicazione
2019/12
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Copyright
2019 FrancoAngeli srl
Introduzione o prefazione
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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