The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following: Which are emerging issues on the integrated welfare and its disclosure?
Integrated welfare systems and disclosure. Approaching emerging issues / Bianchi, M. - In: JOURNAL OF MODERN ACCOUNTING AND AUDITING. - ISSN 1548-6583. - STAMPA. - 13:8(2017), pp. 371-383. [10.17265/1548-6583/2017.08.004]
Integrated welfare systems and disclosure. Approaching emerging issues
M Bianchi
2017
Abstract
The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or innovation can be interpreted as external sociability, representing the uses of resources that a company does not incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the integrated welfare systems and disclosure trying to point out emerging issues through a case study. Moreover, the research methodology is based on a qualitative approach and secondary sources in order to propose not only to scientific community a literature analysis. In this way, the implications of the research can be directed to academic communities and policy makers. The research question is the following: Which are emerging issues on the integrated welfare and its disclosure?File | Dimensione | Formato | |
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