Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users
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the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to
the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability.
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Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users - Olga Maria Stefania Cucaro
Summary
Introduction to the study 4
Study Context 5
Research hypothesis 16
Methodology 17
Results 22
Contribution of the study and future evolution 25
Bibliography 25
Index of Tables
Table1- Keywords for the content analysis derived from the GRI framework disclosure index created by Gamerschlag et al. (2011): 20
Table2- 1st MODEL REGRESSION 23
Table3- 2nd MODEL OF REGRESSION 23
Table4- 3rd MODEL OF REGRESSION 24
Index of Figures
Figure1- Sustainable development 8
Figure2- Value and intellectual capital 9
Figure3- Tangible and intangible resources 10
Figure4- The intellectual capital 11
Figure5- Total disclosure on sustainable development in the 2010 financial statements 20
Figure6- The frequency of disclosure on sustainable development 21
Introduction to the study
The study is linked to the analysis of voluntary disclosure present in the financial statements of the companies. In particular, it is interesting to analyze that part of the relational capital defined as CSR (Corporate Social Responsibility) and the part of information falling within the risk disclosure (environmental and social). It is known that in 2017, for large organizations, the sustainability report, also known as the social report, also referred to as a non-financial statement pursuant to Legislative Decree 254/2016, will be mandatory. This Working Paper is linked to the previous Working Paper on Sustainability n.1 Disclosure on sustainable development and the greater value recognized to the company by the market
by the same Author who analyzed the relevance of disclosure on sustainable development and environmental policies present in the financial statements of companies. This research is still in the first phase of study as only the financial statements for the year 2010 of the 21 selected companies have been analyzed. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories Environmental
and Social