The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business Network. The use of a case study is justified by the fact that Integrated Reporting (IR) is an emerging phenomenon, which does not yet possess relevant literature or established practices.
Do socially responsible investors value Integrated Reporting?
Cristiana Bernardi
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2014-01-01
Abstract
The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business Network. The use of a case study is justified by the fact that Integrated Reporting (IR) is an emerging phenomenon, which does not yet possess relevant literature or established practices.File in questo prodotto:
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