Laura Gherardi

Integrated Reporting as the Expression of the New Enterprises

  • Abstract

Informations and abstract

Keywords: Integrated Reporting; New Enterprises; Stakeholder Value.

Integrated reporting is the expression of new enterprises, and typical of this phase of capitalism that aims at creating different dimensions of value, i.e. economic, social and environmental. In the international economic and management literature it is called "stakeholder value". It represents the firm's perception of the positive influence of this overall value in the areas where the firm operates, and its responsibility. Integrated reporting is thus a sign of civilization and a decisive step forward toward the concept of firms as social institutions.

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