Thesis etd-02082019-153542 |
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Thesis type
Tesi di laurea magistrale
URN
etd-02082019-153542
Thesis title
The Integrated Reporting as a CSR evaluation instrument
Department
ECONOMIA E MANAGEMENT
Course of study
BANCA, FINANZA AZIENDALE E MERCATI FINANZIARI
Supervisors
.
relatore Prof.ssa Quirici, Maria Cristina
Keywords
- CSR
- ethical rating
- Global Reporting Initiative (GRI)
- Integrated Reporting (IR)
Graduation session start date
26/02/2019
Availability
Withheld
Release date
26/02/2089
Abstract (Inglese)
Abstract (Italiano)
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.
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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