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.
|Numero di pagine||11|
|Rivista||LA RIVISTA WEB DELLA CORTE DEI CONTI|
|Stato di pubblicazione||Published - 2021|