Article2020

The engagement of stakeholders in nonfinancial reporting: New information‐pressure, stimuli, inertia, under short‐termism in the banking industry

Maura Campra · Paolo Esposito · Rosa Lombardi

58 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Governance, Compliance, and Sustainability

Abstract

Abstract In the past few years, nonfinancial reporting has been a widely debated issue in literature, not the least because of its importance during times in which topics such as climate change and social transformations have become strategic issues particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary nonfinancial reporting system to a mandatory one for larger companies. Unlike the case of manufacturing companies, the debate surrounding the application of CSR policies in the banking industry has not been as univocal. Taking into account a case study, we how such pressure is neither strictly positive nor negative, but it can rather be defined as a stimulating inertia, able to indicate prompt and sure strategic directions for the Company, to be pursued in a sustainable manner. This will need the implementation of internationally acknowledged policies and procedures regulating the interactions between the Company and its stakeholders.

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2009Document Analysis as a Qualitative Research Method 1979A Three-Dimensional Conceptual Model of Corporate Performance 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 1996Some determinants of social and environmental disclosures in New Zealand companies 2008Measuring Corporate Social Responsibility: A Scale Development Study 1998A Narrative Approach to Organization Studies 1995Constructing a research database of social and environmental reporting by UK companies 1994The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure

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