This paper aims to examine the presence of female in the European listed companies and to assess the extent of gender diversity information within corporate reporting. The second step of the research aims to evaluate the gender diversity impact on firm environmental and financial performance. The methodology consists in the analysis of the issues on […]
Purpose – The aim of the research is to examine the extent and the quality of gender diversity disclosure and its impact on the firm’s financial performance. In the international arena some organizations have enacted several frameworks and guidelines in order to provide an operational guidance for the disclosure of non-financial information, in particular on […]
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 […]