The work discusses the most critical aspects faced by SMEs in releasing an integrated report and adapting the Integrated Reporting (IR) principles to their needs and features. After presenting the literature framework, the paper analyses a case-study relative to a medium-sized company belonging to the Italian Network Business Reporting working group, which has been involved in the drafting process of the Guidance for IR in SMEs. Results emphasize the need for simplifying concepts such us materiality, integrated thinking and connectivity and understanding the benefits deriving from the IR adoption. The work has both theoretical and practical implications, since it contributes to nourish a research field which has not been adequately investigated and support the IR diffusion IR among SMEs and practitioners, by emphasizing the SMEs’ possible approach toward “the IR journey”.
Integrating Reporting in SMEs. Issues and Perspectives from Italy
DEL BALDO, MARA
2018
Abstract
The work discusses the most critical aspects faced by SMEs in releasing an integrated report and adapting the Integrated Reporting (IR) principles to their needs and features. After presenting the literature framework, the paper analyses a case-study relative to a medium-sized company belonging to the Italian Network Business Reporting working group, which has been involved in the drafting process of the Guidance for IR in SMEs. Results emphasize the need for simplifying concepts such us materiality, integrated thinking and connectivity and understanding the benefits deriving from the IR adoption. The work has both theoretical and practical implications, since it contributes to nourish a research field which has not been adequately investigated and support the IR diffusion IR among SMEs and practitioners, by emphasizing the SMEs’ possible approach toward “the IR journey”.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
