This chapter tries to delineate the institutional external disclosure forevery kind of concerns, including information beyond the strict financial domain.It deals with social disclosure (variables of human and social nature), and withenvironmental disclosure (variables of physical-natural nature). The theme ofintegrated disclosure is dealt with as well. A basic choice is the privileged referenceto 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 beexposed 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 besummarised, finally, in a ‘single’ bottom line, expressed in conventional monetaryterms, and not only in the customary three bottom lines without such a comprehensivesynthesis.
|Titolo della pubblicazione ospite||Currenti Issues in Corporate Social Responsibility - An International Consideration|
|Numero di pagine||20|
|Stato di pubblicazione||Published - 2018|
|Nome||CSR, SUSTAINABILITY, ETHICS & GOVERNANCE|