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Erschienen in:
Current Issues in Corporate Social Responsibility: An Introduction Kapitel lesen Erstes Kapitel lesen

2018 | OriginalPaper | Buchkapitel

Social, Environmental and Financial Information

A Proposal for Institutional Integrated Disclosure

verfasst von : Massimo Costa, Patrizia Torrecchia

Erschienen in: Current Issues in Corporate Social Responsibility

Verlag: Springer International Publishing

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Abstract

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain.
It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisations.
The core idea of the chapter is that all sustainability performances are to be summarised, finally, in a ‘single’ bottom line, expressed in conventional monetary terms, and not only in the customary three bottom lines without such a comprehensive synthesis.

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Vorheriges Kapitel Tax Principles Between Theory, Practice and Social Responsibility
Nächstes Kapitel Theoretical Perspectives Concerning Modeling Consumer Behavior Influences on CSR and Marketing Roles in Shaping Consumer Perceptions
Fußnoten
1
Just the Italian literature—for an instance—is immense. In the following sections there are just specific references to different authors, from the classical to the most recent ones, who dealt with this topic. Here it seems necessary to mention, at least, the following authors (of which we do not provide their single contributions as they often intervened about this topic with different works): M. Bartolomeo, B. Campedelli, P.E. Cassandro, E. Cavalieri, M. Cisi, F. Donato, G. Farneti, M.E. Di Giandomenico, L. Hinna, F. Manni, S. Marchetti, A. Matacena, C. Mio, D. Nicolò, M. Pavan, L. Pulejo, G. Rusconi, F. Superti Furga, F. Vermiglio. Moreover, we recall the documents of Gruppo di Studio sul Bilancio Sociale. Some of the mentioned authors were interested also—or only—in Environmental Statement.
About the international literature, it seems not even possible to attempt an indication of some of the major authors. It seems appropriate just to refer to the birth of specialized journals, including, at least, International Journal of Corporate Social Responsibility , Social and Environmental Accounting Review, Social and Environmental Accountability Journal, Social Responsibility Journal, Corporate Social Responsibility and Environmental Management.
 
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Metadaten
Titel
Social, Environmental and Financial Information
verfasst von
Massimo Costa
Patrizia Torrecchia
Copyright-Jahr
2018
Buch
Current Issues in Corporate Social Responsibility

Print ISBN: 978-3-319-70448-7

Electronic ISBN: 978-3-319-70449-4

Copyright-Jahr: 2018

DOI
https://doi.org/10.1007/978-3-319-70449-4_3