Managerial Integrated Reporting Evidence from practice

Autori/Curatori: Paola Demartini, Mauro Paoloni, Paola Paoloni, Cristiana Bernardi
Anno di pubblicazione: 2014 Fascicolo: 3 Lingua: Italiano
Numero pagine: 22 P. 37-58 Dimensione file: 134 KB
DOI: 10.3280/MACO2014-003003
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our investigation is Interpretivism. More specifically, the study was conducted in the light of action research. Data were gathered from in-depth interviews with managers as well as from group discussions. The assumption underlying the present research is that intangibles are the mediating variables which allow to better understand the link between sustainable management and corporate financial performance.

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Paola Demartini, Mauro Paoloni, Paola Paoloni, Cristiana Bernardi, Managerial Integrated Reporting Evidence from practice in "MANAGEMENT CONTROL" 3/2014, pp 37-58, DOI: 10.3280/MACO2014-003003