IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework’s general principles to assess the quality of volunteer disclosures
Journal title FINANCIAL REPORTING
Author/s Eleonora Cardillo, Silvia Molina
Publishing Year 2011 Issue 2011/1 Language Italian
Pages 36 P. 37-72 File size 752 KB
DOI 10.3280/FR2011-001003
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The aim of this work is to investigate the compliance with the qualitative characteristics identified by the IASB Framework in preparing social and sustainability reports, while highlighting the need to introduce the mandatory respect for themselves as elements considered essential for the production of reliable social and environmental disclosures. In particular, the empirical study is based on the analysis of published reports from a sample of Italian listed companies in the period 2004-2008, with the intent to verify, through a qualitative and quantitative investigation, the effectiveness of socio-environmental reports, which depends on the understandability, relevance, reliability and comparability of the information contained therein. The data collected, processed statistically represent the attitude of companies to answer qualitative characteristics identified by the Framework, as conscious or unconscious choice of alignment with them.
Keywords: Social and environmental reports, Framework IASB, accountability, qualitative characteristics, listed companies, standards
- Environmental Accounting and Reporting Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva, pp.161 (ISBN:978-3-319-50916-7)
Eleonora Cardillo, Silvia Molina, IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari in "FINANCIAL REPORTING" 1/2011, pp 37-72, DOI: 10.3280/FR2011-001003