Research groups

The research group investigates the Integrated Report (IR) as an innovative paradigm of external reporting that allows to incorporate sustainability issues in a holistic view of the company, by combining financial and non-financial information. Particularly, the research group explores the reasons behind the adoption of integrated reporting, the organizational and accountability implications of integrated reporting, the quality of information provided by companies through the Integrated Report as well as the impacts of this information on financial market. Further areas of research concern the investigation of the relationships occurring between integrated reporting and integrated thinking, as well as the managerial implications of the integrated report adoption in terms of management and enhancement of intangible resources. Finally, the research group explores practical procedures that Integrated Report preparers implement while applying the guiding principles established by the International Integrated Reporting Council (e.g. principles of materiality and connectivity of information). Research activities mainly employ interpretative models and interdisciplinary methods of analysis; further, they adopt both qualitative and quantitative empirical analyses.