ETD

Archivio digitale delle tesi discusse presso l'Università di Pisa

Tesi etd-02082019-153542


Tipo di tesi
Tesi di laurea magistrale
Autore
DI LORENZO, VIRGINIA
URN
etd-02082019-153542
Titolo
The Integrated Reporting as a CSR evaluation instrument
Dipartimento
ECONOMIA E MANAGEMENT
Corso di studi
BANCA, FINANZA AZIENDALE E MERCATI FINANZIARI
Relatori
relatore Prof.ssa Quirici, Maria Cristina
Parole chiave
  • Integrated Reporting (IR)
  • Global Reporting Initiative (GRI)
  • ethical rating
  • CSR
Data inizio appello
26/02/2019
Consultabilità
Non consultabile
Data di rilascio
26/02/2089
Riassunto
This thesis aims to analyse the evolution of the integrated reporting starting from Global Reporting Initiative’s history and its development to the European non-financial directive and the consequent creation of the Integrated Reporting Council and its framework.
In the last part of this thesis we will see the relation between performance and CSR practices and the case of a CSR rating agency, Standard Ethics, and its methodology to evaluate CSR performances.
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