haku: @all generation / yhteensä: 1033
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| Tekijä: | Mio, C. |
| Otsikko: | Corporate social reporting in Italian multi-utility companies: An empirical analysis |
| Lehti: | Corporate Social Responsibility and Environmental management
2010 : SEP/OCT, VOL. 17:5, p. 247-271 |
| Asiasana: | corporate responsibility social responsibility sustainable development reporting companies Italy |
| Vapaa asiasana: | CSR |
| Kieli: | eng |
| Tiivistelmä: | This paper aims at examining the terms and conditions facilitating the quality of sustainability, environmental and social reports of listed multi-utility companies in Italy, taking into account the emerging link btw. the quality of such reports and some variables. Beginning with a sample of companies from the multi-utility sector, an evaluation of already-implemented criteria and the principles of sustainability reporting is provided. In addition, the different maturity levels of companies in the application of the principles required by the main reporting models used in the world (Global Reporting Initiative Third Generation: GRI-G3; AA1000 SES Accountability 1000: AA1000) are also highlighted. The reasons for the different approaches to the models' various principles/criteria are explored. |
SCIMA