Ricerc@Sapienza

This study has shifted its focus from the relationship between sustainability, social responsibility and performance in small and medium enterprises, and towards the adoption of IR in the same type of business. The analysis shows that the literature, from the theoretical and empirical point of view, has not investigated in depth the consequences of, or the role played by, RSI activities in SMEs.

Il dibattito in ordine alla teoria d’impresa sottesa alla redazione del bilancio d’esercizio è un tema classico dell’Economia aziendale. La letteratura nazionale e internazionale è ampia ma, in questo studio, intendiamo proporre un approccio originale agli studi esistenti attraverso l’approfondimento di alcune critiche mosse all’Accounting ‘tradizionale’ o ‘convenzionale’ dalle teoriche femministe (Reiter, 1995; Nelson, 2006).

This paper investigates the theoretical relationships among Integrated Reporting (IR) and the theory of the firm. The review of the integrated reporting literature is focused on the Business Administration perspective. The paper aims to understand what is the possible innovations which can be grasped about the theory of the firm underpinning IR.