The objective of the paper is to evaluate the motivations behind integrated disclosure, with particular reference to a holistic management philosophy and integrated thinking. This aspect is particularly relevant because very often companies undertake sustainability paths only for purely opportunistic reasons or to respond formally to context pressures. On the contrary, it is very interesting to analyze companies that base their sustainability policies on solid ethical and moral values. In particular, the analysis was conducted through the methodology of the case study, on a company operating in the transport industry. The analyzed company is characterized by a business model oriented towards sustainability. The results of the analysis showed that at the basis of a quality disclosure there is integrated thinking that pervades all managerial processes in a transversal way. In this perspective, integrated reporting becomes a tool capable of offering an articulated representation of shared value creation processes. This has led not only to extend the content of the information reported but also to broaden the categories of recipients of the report (not only investors but also customers, suppliers, communities, workers, private and public institutions).

Integrated reporting and integrated thinking: A case study analysis

MARRONE, ARCANGELO
2020

Abstract

The objective of the paper is to evaluate the motivations behind integrated disclosure, with particular reference to a holistic management philosophy and integrated thinking. This aspect is particularly relevant because very often companies undertake sustainability paths only for purely opportunistic reasons or to respond formally to context pressures. On the contrary, it is very interesting to analyze companies that base their sustainability policies on solid ethical and moral values. In particular, the analysis was conducted through the methodology of the case study, on a company operating in the transport industry. The analyzed company is characterized by a business model oriented towards sustainability. The results of the analysis showed that at the basis of a quality disclosure there is integrated thinking that pervades all managerial processes in a transversal way. In this perspective, integrated reporting becomes a tool capable of offering an articulated representation of shared value creation processes. This has led not only to extend the content of the information reported but also to broaden the categories of recipients of the report (not only investors but also customers, suppliers, communities, workers, private and public institutions).
Integrated Thinking; Integrated Reporting; Voluntary Disclosure
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12572/362
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