Improve Sustainability Reporting through Integrated Reporting: Evidence from Italy

Annalisa Baldissera – University of Brescia, Department of Law, Via San Faustino 41, Brescia, Italy

Abstract: This study aims to analyze the connections between integrated reporting (IR) and sustainability reporting (SR), in order to verify whether the IR can contribute to improving the SR prepared according to the Global Re­porting Initiative (GRI) standards. In particular, this study considers the top­ic from the point of view of the SR to understand the benefits that it could obtain from the information disclosed through the IR. To this end, the study analyzes the integrated reports relating to the 2021 financial year of two listed Italian companies operating in the financial sector. The research has highlighted that some areas of sustainability, especially relating to the eco­nomic and environmental dimensions, are actually enhanced by integrated reporting, while the information benefits regarding the social dimension are less evident. The study can help indicate the advantages and possible im­provements of the connections between SR and IR.

8th International Scientific ERAZ Conference – ERAZ 2022 – Conference Proceedings: KNOWLEDGE BASED SUSTAINABLE DEVELOPMENT, Online-Virtual (Prague, Czech Republic), May 26, 2022

ERAZ Conference Proceedings published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia

ERAZ conference partners: Faculty of Economics and Business, Mediterranean University, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; AMBIS University, Prague – Czech Republic; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia

ERAZ Conference 2022 Conference Proceedings: ISBN 978-86-80194-60-8, ISSN 2683-5568, DOI: https://doi.org/10.31410/ERAZ.2022

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

Sugested citation

Baldissera, A. (2022). Improve Sustainability Reporting through Integrated Reporting: Evidence from Italy. In V. Bevanda (Ed.), ERAZ Conference – Knowlegde Based Sustainable Development: Vol 8. Conference Proceedings (pp. 109-116). Association of Economists and Managers of the Balkans. https://doi.org/10.31410/ERAZ.2022.109

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