Profili storico-comparativi in tema di rendicontazione sociale delle imprese nei sistemi normativi di Italia e Francia

Giusy Guzzo, Fabrizio Rotolo

Research output: Contribution to journalArticlepeer-review

Abstract

In line with the current trends of company external comunication towards integrated models of sustainability reporting, this paper aims to contribute to a systematic interpretation of accounting regulatory developments with particular regards to Italy and France. The historical analysis, although each country followed a different path, shows a convergence trend of the accounting rules that is compatible with solutions aiming to integrate various communication proposals inside a unitary model for contexts with homogeneous cultural and economical characteristics.
Original languageItalian
Pages (from-to)311-321
Number of pages11
JournalLA RIVISTA WEB DELLA CORTE DEI CONTI
VolumeLXXIV
Publication statusPublished - 2021

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