Managerial Integrated Reporting Evidence from practice

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Paola Demartini, Mauro Paoloni, Paola Paoloni, Cristiana Bernardi
Anno di pubblicazione 2015 Fascicolo 2014/3 Lingua Italiano
Numero pagine 22 P. 37-58 Dimensione file 134 KB
DOI 10.3280/MACO2014-003003
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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.;

Keywords:Intellectual Capital, Corporate Sustainability, Managerial Integrated Reporting.

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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