{"id":1527,"date":"2017-12-27T17:58:31","date_gmt":"2017-12-27T16:58:31","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1527"},"modified":"2017-12-27T17:58:31","modified_gmt":"2017-12-27T16:58:31","slug":"ias-ifrs-e-rendicontazione-socio-ambientale-una-verifica-della-estendibilita-dei-principi-generali-del-framework-alla-valutazione-della-qualita-dei-documenti-volontari-ias-ifrs-and-social-and-enviro","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/ias-ifrs-e-rendicontazione-socio-ambientale-una-verifica-della-estendibilita-dei-principi-generali-del-framework-alla-valutazione-della-qualita-dei-documenti-volontari-ias-ifrs-and-social-and-enviro\/","title":{"rendered":"IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit\u00e0 dei principi generali del Framework alla valutazione della qualit\u00e0 dei documenti volontari (IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework\u2019s general principles to assess the quality of volunteer disclosures)"},"content":{"rendered":"<p>Cardillo Eleonora, Molina Silvia\/\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>Obiettivo del presente lavoro \u00e8 investigare sull\u2019osservanza delle caratteristiche qualitative individuate dal Framework IASB nella predisposizione dei bilanci sociali e di sostenibilit\u00e0, evidenziando al contempo la necessit\u00e0 di introdurre l\u2019obbligatoriet\u00e0 del rispetto dei medesimi, in quanto elementi ritenuti imprescindibili per la produzione di documenti socio-ambientali attendibili. Nello specifico, lo studio empirico \u00e8 fondato sull\u2019analisi dei report pubblicati da un campione di imprese quotate nel periodo 2004-2008, con l\u2019intento di verificare, attraverso un\u2019indagine quali-quantitativa l\u2019\u201dutilit\u00e0\u201d dei bilanci socio-ambientali, la quale dipende dalla comprensibilit\u00e0, significativit\u00e0, attendibilit\u00e0 e comparabilit\u00e0 delle informazioni in essi contenute. I dati rilevati, statisticamente elaborati, rappresentano l\u2019atteggiamento qualitativo di risposta delle societ\u00e0 alle caratteristiche individuate dal Framework, quale scelta consapevole o inconsapevole di allineamento ad esse.<\/p>\n<p>The aim of this work is to investigate the compliance with the qualitative characteristics identified by the IASB Framework in preparing social and sustainability reports,\u00a0while highlighting the need to introduce the mandatory respect for themselves as elements considered essential for the production of reliable social and environmental disclosures. In particular, the empirical study is based on the analysis of published reports from a sample of Italian listed companies in the period 2004-2008, with the intent to verify, through a qualitative and quantitative investigation, the effectiveness of socio-environmental reports, which depends on the understandability, relevance, reliability and comparability of the information contained therein. The data collected, processed statistically represent the attitude of companies to answer qualitative characteristics identified by the Framework, as conscious or unconscious choice of alignment with them.<\/p>\n<p><strong>Keywords:\u00a0<\/strong>social and environmental reports, Framework IASB, accountability, qualitative characteristics, listed companies, standards<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cardillo Eleonora, Molina Silvia\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 1-2011 Obiettivo del presente lavoro \u00e8 investigare sull\u2019osservanza delle caratteristiche qualitative individuate dal Framework IASB nella predisposizione dei bilanci sociali e di sostenibilit\u00e0, evidenziando al contempo la necessit\u00e0 di introdurre l\u2019obbligatoriet\u00e0 del rispetto dei medesimi, in quanto elementi ritenuti imprescindibili per la produzione di documenti socio-ambientali attendibili. Nello specifico, lo [&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":[122,326,273,328,327,325],"class_list":["post-1527","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-accountability","tag-framework-iasb","tag-international-financial-reporting-standards","tag-listed-companies","tag-qualitative-characteristics","tag-social-and-environmental-reports","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>IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit\u00e0 dei principi generali del Framework alla valutazione della qualit\u00e0 dei documenti volontari (IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework\u2019s general principles to assess the quality of volunteer disclosures) | 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\/ias-ifrs-e-rendicontazione-socio-ambientale-una-verifica-della-estendibilita-dei-principi-generali-del-framework-alla-valutazione-della-qualita-dei-documenti-volontari-ias-ifrs-and-social-and-enviro\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit\u00e0 dei principi generali del Framework alla valutazione della qualit\u00e0 dei documenti volontari (IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework\u2019s general principles to assess the quality of volunteer disclosures) | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Cardillo Eleonora, Molina Silvia\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 1-2011 Obiettivo del presente lavoro \u00e8 investigare sull\u2019osservanza delle caratteristiche qualitative individuate dal Framework IASB nella predisposizione dei bilanci sociali e di sostenibilit\u00e0, evidenziando al contempo la necessit\u00e0 di introdurre l\u2019obbligatoriet\u00e0 del rispetto dei medesimi, in quanto elementi ritenuti imprescindibili per la produzione di documenti socio-ambientali attendibili. 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