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.
2014
From Sustainability Reporting to Sustainability Management Control
corporate social disclosure (CSD); CSR communication; content analysis; integration; Italy
04 Pubblicazione in atti di convegno::04b Atto di convegno in volume
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).
File allegati a questo prodotto
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1416988
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact