The Non-Financial Information (NFI), introduced by both the European Parliament in 2014 and in other countries around the world, sparks extensive debate within business studies and is garnering increasing attention linked to the ESG (Environmental, Social, and Governance) elements defined by Corporate Social Responsibility. The CONSOB (2022) in Italy considers the obligation to produce NFI reports as a key factor driving sustainability-oriented corporate change. For this reason, this study employs a dual-methodological approach. The bibliometric analysis aims to corroborate and explore trends in NFI literature, building upon the insights provided by Turzo et al. (2022) through an analysis of the recent period. The content analysis examines variables, approaches, and contents that highlight the direction and gaps in non-financial reports produced in Italy in 2022.The findings confirm the continuation of three research streams associated with NFI development and elements, the analysis of ESG-related performance in reporting, and the effects and impact of NFI on companies. Theoretical approaches centered around the use of legitimacy theory, transparency, and accountability are also reaffirmed. The content analysis validates certain themes highlighted in the emerging literature. Bibliometric analysis and content analysis identify new emerging research streams and gaps in the current literature that require future attention from academics.
La Non financial Information (Dichiarazione Non Finanziaria, o DNF) introdotta sia dal Parlamento Europeo nel 2014 che in altri Stati del mondo trova ampio dibattito negli studi aziendalistici e una crescente attenzione associata agli elementi di ESG definiti dalla Corporate Social Responsibility. La CONSOB (2022) in Italia vede nell’obbligo di redazione della DNF un elemento chiave per il cambiamento aziendale orientato alla sostenibilità. Per questo motivo lo studio utilizza un duplice approccio metodologico. L’analisi bibliometrica è volta a confermare e indagare i trend della letteratura sulla DNF partendo dalle evidenze prodotte da Turzo et al., (2022) attraverso l’analisi dell’ultimo periodo. La content analysis analizza variabili, approcci e contenuti che evidenzino la direzione e i gap nei report non finanziari prodotti in Italia nel 2022. I risultati confermano la continuità di tre filoni di ricerca associati a sviluppo ed elementi della DNF, analisi delle performance associate agli ESG nella reportistica e effetti e ricaduta della DNF sulle aziende. Si confermano inoltre approcci teorici orientati all’uso della legitimacy theory, della trasparenza e dell’accountability. La content analysis conferma alcuni temi evidenziati nella letteratura emergente. Analisi bibliometrica e content analysis individuano nuovi filoni di ricerca emergenti e gap nell’attuale letteratura che richiedono la futura attenzione degli accademici.
Non-Financial Information: quali prospettive di ricerca e ricadute sulla Dichiarazione di carattere non finanziario in Italia / V. Brescia, M. Campra. - In: ECONOMIA AZIENDALE ONLINE. - ISSN 2038-5498. - 14:4(2023), pp. 1253-1278. [10.13132/2038-5498/14.4.1253-1278]
Non-Financial Information: quali prospettive di ricerca e ricadute sulla Dichiarazione di carattere non finanziario in Italia
V. Brescia
Primo
;
2023
Abstract
The Non-Financial Information (NFI), introduced by both the European Parliament in 2014 and in other countries around the world, sparks extensive debate within business studies and is garnering increasing attention linked to the ESG (Environmental, Social, and Governance) elements defined by Corporate Social Responsibility. The CONSOB (2022) in Italy considers the obligation to produce NFI reports as a key factor driving sustainability-oriented corporate change. For this reason, this study employs a dual-methodological approach. The bibliometric analysis aims to corroborate and explore trends in NFI literature, building upon the insights provided by Turzo et al. (2022) through an analysis of the recent period. The content analysis examines variables, approaches, and contents that highlight the direction and gaps in non-financial reports produced in Italy in 2022.The findings confirm the continuation of three research streams associated with NFI development and elements, the analysis of ESG-related performance in reporting, and the effects and impact of NFI on companies. Theoretical approaches centered around the use of legitimacy theory, transparency, and accountability are also reaffirmed. The content analysis validates certain themes highlighted in the emerging literature. Bibliometric analysis and content analysis identify new emerging research streams and gaps in the current literature that require future attention from academics.File | Dimensione | Formato | |
---|---|---|---|
2232-10458-2-PB.pdf
accesso aperto
Descrizione: Article
Tipologia:
Publisher's version/PDF
Dimensione
3.26 MB
Formato
Adobe PDF
|
3.26 MB | Adobe PDF | Visualizza/Apri |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.