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Putting integrated reporting where it was not: The case of the not-for-profit sector
Journal Title: FINANCIAL REPORTING 
Author/s: Laura Girella, Paola Dameri 
Year:  2019 Issue: Language: English 
Pages:  30 Pg. 111-140 FullText PDF:  141 KB
DOI:  10.3280/FR2019-002005
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Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exists on how large, listed companies are facing this change, but very little is known about the not-for-profit sector. This work aims to analyse if and how new forms of reporting, such as integrat-ed reporting, can be adopted by not-for-profit organisations to illustrate their ef-forts towards an improvement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organisa-tion operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can represent a valuable device that can be adopted also by the not-for-profit sector to improve its accountability. However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings.
Keywords: Accountability, integrated reporting, not-for-profit

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Laura Girella, Paola Dameri, in "FINANCIAL REPORTING" 2/2019, pp. 111-140, DOI:10.3280/FR2019-002005

   

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