Nowadays companies operate in a context in which communicating Corporate Social Responsibility (CSR) is gaining an increasing and strategic importance. In this study a legitimacy theory perspective has been adopted to understand the extent to which Italian listed companies incorporate sustainability information in a coherent and unique framework. Our results suggest that although Italian companies employ different means to convey social responsibility issues, such instruments are not aligned among themselves. Thus, our results suggest that the increasing pressure for sustainability disclosure may force companies to report such an issue as an end in itself rather than integrating such activity in their business model.
Communicating CSR: Integrated Approach or Selfie? Evidence from the Milan Stock Exchange / Montecchia, A; Grieco, C. - (2014). (Intervento presentato al convegno From Sustainability Reporting to Sustainability Management Control tenutosi a Rotterdam, The Netherlands).
Communicating CSR: Integrated Approach or Selfie? Evidence from the Milan Stock Exchange
GRIECO C
2014
Abstract
Nowadays companies operate in a context in which communicating Corporate Social Responsibility (CSR) is gaining an increasing and strategic importance. In this study a legitimacy theory perspective has been adopted to understand the extent to which Italian listed companies incorporate sustainability information in a coherent and unique framework. Our results suggest that although Italian companies employ different means to convey social responsibility issues, such instruments are not aligned among themselves. Thus, our results suggest that the increasing pressure for sustainability disclosure may force companies to report such an issue as an end in itself rather than integrating such activity in their business model.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
