From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.aJournal: Problems and Perspectives in Management (Vol.15, No. 1)
Publication Date: 2017-05-11
Authors : Renato Camodeca; Alex Almici;
Page : 150-157
Keywords : corporate social responsibility; integrated reporting; sustainability;
In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate's financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integrated report implies. Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected, because it was one of the first adopters of the integrated report among the Italian listed companies. The study is built on data gathered through sites visits, structured interviews and company materials. The paper examines Sabaf's transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question: Why has Sabaf moved to integrated reporting? Which are Sabaf's main steps towars the integrated report? How is the Sabaf's integrated reporting process going? The findings should be of interest to a number of parties including standard setters, firms, financial advisors, auditors and users of non-financial statements.
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