Project description
In the current context, in which companies are increasingly called upon to combine economic performance, social responsibility and environmental protection, the project ‘Rethinking Corporate Reporting as an open platform for pursuing “Sustainable Success”’ proposes to profoundly rethink corporate reporting practices. The aim is to transform corporate reporting into a dynamic and open platform, capable not only of communicating results, but also of strategically accompanying organisations towards long-term sustainable success.
The research stems from the need to give substance to the sustainability principles promoted by the new Corporate Governance Code and European regulations, integrating financial and non-financial information into a unified and coherent vision. With this in mind, the project intends to explore the “performative” potential of reporting: no longer a mere exercise in transparency, but an active tool for guidance and transformation, capable of supporting innovation, inclusiveness and the creation of shared value for all stakeholders.
Through a multidisciplinary approach and the involvement of different research units, the project aims to provide theoretical and practical guidance on how to evolve reporting models in line with the Agenda 2030 sustainable development goals, responding to the challenges of an ever-changing global economy.
Objectives:
• Investigating the role of corporate reporting systems in the pursuit of sustainable success
• Analysing how accounting and reporting practices can translate sustainable strategies into concrete results
• Exploring the role of the finance function in designing and orchestrating reporting content
• Assess the quality of non-financial information and its alignment with the SDGs of Agenda 2030
• Study the process of determining materiality and its influence on the information disclosed
• Understand the implications of corporate reporting along the entire value chain
