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Social report framing: Evidence from a major Italian bank

This study aims to analyse the development of a social report in a major Italian bank from its formation in 2007 to 2012.The Italian banking sector plays an important role in the Italian economy.Several Italian frameworks for social reports have been published and used by Italian companies.However,...

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Main Authors: Garavini, S., Sangiorgi, D., Guthrie, J.
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/17550/1/033-ICAS2015%2033-38.pdf
http://repo.uum.edu.my/17550/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/93-social-report-framing-evidence-from-a-major-italian-bank
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spelling my.uum.repo.175502016-04-13T04:46:42Z http://repo.uum.edu.my/17550/ Social report framing: Evidence from a major Italian bank Garavini, S. Sangiorgi, D. Guthrie, J. HF5601 Accounting This study aims to analyse the development of a social report in a major Italian bank from its formation in 2007 to 2012.The Italian banking sector plays an important role in the Italian economy.Several Italian frameworks for social reports have been published and used by Italian companies.However, an important framework for social reports in Italy is the GRI.The paper aims to answer the following research questions: 1) what international guidelines have been used by the Bank in its social reports, during the period considered? 2) What have been the structural changes in the social report over time? The aim of these questions is to analyse the structure of the Bank’s six social reports.The paper relies on documentary analysis, applied to six social reports. It is based on G3 Guidelines and Performance Indicators (PIs).The paper finds that in the six-year period several changes in social reports are highlighted.We conclude that the Bank has engaged in a process of continuous improvement in the information content of the social report, including recently indicating that a PI is only partially disclosed if not in accordance with the guidelines. 2015 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17550/1/033-ICAS2015%2033-38.pdf Garavini, S. and Sangiorgi, D. and Guthrie, J. (2015) Social report framing: Evidence from a major Italian bank. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/93-social-report-framing-evidence-from-a-major-italian-bank
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Garavini, S.
Sangiorgi, D.
Guthrie, J.
Social report framing: Evidence from a major Italian bank
description This study aims to analyse the development of a social report in a major Italian bank from its formation in 2007 to 2012.The Italian banking sector plays an important role in the Italian economy.Several Italian frameworks for social reports have been published and used by Italian companies.However, an important framework for social reports in Italy is the GRI.The paper aims to answer the following research questions: 1) what international guidelines have been used by the Bank in its social reports, during the period considered? 2) What have been the structural changes in the social report over time? The aim of these questions is to analyse the structure of the Bank’s six social reports.The paper relies on documentary analysis, applied to six social reports. It is based on G3 Guidelines and Performance Indicators (PIs).The paper finds that in the six-year period several changes in social reports are highlighted.We conclude that the Bank has engaged in a process of continuous improvement in the information content of the social report, including recently indicating that a PI is only partially disclosed if not in accordance with the guidelines.
format Conference or Workshop Item
author Garavini, S.
Sangiorgi, D.
Guthrie, J.
author_facet Garavini, S.
Sangiorgi, D.
Guthrie, J.
author_sort Garavini, S.
title Social report framing: Evidence from a major Italian bank
title_short Social report framing: Evidence from a major Italian bank
title_full Social report framing: Evidence from a major Italian bank
title_fullStr Social report framing: Evidence from a major Italian bank
title_full_unstemmed Social report framing: Evidence from a major Italian bank
title_sort social report framing: evidence from a major italian bank
publishDate 2015
url http://repo.uum.edu.my/17550/1/033-ICAS2015%2033-38.pdf
http://repo.uum.edu.my/17550/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/93-social-report-framing-evidence-from-a-major-italian-bank
_version_ 1644282243212902400
score 13.211869

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