{"id":1525,"date":"2017-12-27T17:57:24","date_gmt":"2017-12-27T16:57:24","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1525"},"modified":"2017-12-27T17:57:24","modified_gmt":"2017-12-27T16:57:24","slug":"la-disclosure-sulla-corporate-governance-nei-gruppi-strumento-di-tutela-di-interessi-diffusi-unanalisi-critica-nel-contesto-italiano-corporate-governance-information-and-control-in-busine","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-disclosure-sulla-corporate-governance-nei-gruppi-strumento-di-tutela-di-interessi-diffusi-unanalisi-critica-nel-contesto-italiano-corporate-governance-information-and-control-in-busine\/","title":{"rendered":"La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un\u2019analisi critica nel contesto italiano (Corporate governance, information and control in business groups. A study in the italian context)"},"content":{"rendered":"<p>Fellegara Anna Maria, Tibiletti Veronica, Marchini Pier Luigi\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 1-2011<\/p>\n<hr \/>\n<p>Nella normativa nazionale, il concetto di gruppo aziendale non \u00e8 precisamente definito. Di conseguenza, il riconoscimento dei confini di gruppo non \u00e8 sempre immediato, il che pu\u00f2 implicare difficolt\u00e0 nell\u2019individuazione delle responsabilit\u00e0 delle scelte economiche assunte al suo interno. Tale circostanza pu\u00f2 danneggiare gli interessi dei soci di minoranza. Con riferimento a questi temi, in Italia sono state introdotte regole volte a rendere maggiormente trasparenti gli assetti proprietari nei gruppi aziendali. Gli autori si propongono di analizzare qualit\u00e0 ed efficacia della comunicazione in tema di\u00a0<em>Corporate governance<\/em>\u00a0dei gruppi aziendali, con particolare riferimento agli effetti prodotti dalla normativa in materia di direzione e coordinamento di societ\u00e0.<\/p>\n<p>In the Italian legal system, the concept of \u201cbusiness group\u201d is not defined. As a consequence, it could be difficult to define boundaries of the business groups; this absence may cause serious complications in the definition of the responsibilities\u00a0linked to the economic choices realized by the enterprises of the group. Minority shareholders who would be mostly likely to be damaged by this. In this respect, also in Italy specific rules were introduced to manage the corporate governance of the enterprises. The aim of the present paper is in particular to analyze the quality of disclosure regarding corporate governance in a sample of Italian listed companies and in particular the improvement in disclosure regarding the structure of economic groups brought about the rules regarding \u201cmanagement and control activity\u201d.<\/p>\n<p><strong>Keywords: <\/strong>corporate governance, shareholder\u2019s structure, disclosure, business groups, consolidated financial statement, institutional interests<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fellegara Anna Maria, Tibiletti Veronica, Marchini Pier Luigi\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 1-2011 Nella normativa nazionale, il concetto di gruppo aziendale non \u00e8 precisamente definito. Di conseguenza, il riconoscimento dei confini di gruppo non \u00e8 sempre immediato, il che pu\u00f2 implicare difficolt\u00e0 nell\u2019individuazione delle responsabilit\u00e0 delle scelte economiche assunte al suo interno. Tale circostanza pu\u00f2 danneggiare gli interessi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[323,42,145,160,324,322],"class_list":["post-1525","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-business-groups","tag-consolidated-financial-statement","tag-corporate-governance","tag-disclosure","tag-institutional-interests","tag-shareholders-structure","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un\u2019analisi critica nel contesto italiano (Corporate governance, information and control in business groups. A study in the italian context) | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-disclosure-sulla-corporate-governance-nei-gruppi-strumento-di-tutela-di-interessi-diffusi-unanalisi-critica-nel-contesto-italiano-corporate-governance-information-and-control-in-busine\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un\u2019analisi critica nel contesto italiano (Corporate governance, information and control in business groups. A study in the italian context) | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Fellegara Anna Maria, Tibiletti Veronica, Marchini Pier Luigi\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 1-2011 Nella normativa nazionale, il concetto di gruppo aziendale non \u00e8 precisamente definito. Di conseguenza, il riconoscimento dei confini di gruppo non \u00e8 sempre immediato, il che pu\u00f2 implicare difficolt\u00e0 nell\u2019individuazione delle responsabilit\u00e0 delle scelte economiche assunte al suo interno. 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