Purpose – The financial information represented in the Annual Report using the accounting numbers is important, but not sufficient, to evaluate the ability of value creation as companies no longer required to generate only financial performance but disclosure is required also for non-financial information. The growing importance of non financial information is confirmed by the [...]

Purpose – The aim of the research is to analyse the impacts of using the Integrated Report for internal purposes: this requires, therefore, a change of perspective, that is, a transition from the external to the internal stakeholders as special players, as the reviewed players. The option to create value for investors can therefore be [...]