Tesi etd-12062022-174834 |
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Tipo di tesi
Tesi di dottorato di ricerca
Autore
BISCEGLIA, LUIGI
Indirizzo email
l.bisceglia@studenti.unipi.it, luigib@bethlehem.edu
URN
etd-12062022-174834
Titolo
Accountability and reporting: a critical perspective on the efforts of companies to promote Sustainable Development Goals and Human rights.
Settore scientifico disciplinare
SECS-P/07
Corso di studi
ECONOMIA AZIENDALE E MANAGEMENT
Relatori
tutor Prof. Bagnoli, Luca
Parole chiave
- case study
- CHRB
- content analysis
- human rights
- non-financial disclosures
- SDGs
- sustainability reporting
- UNGPs
Data inizio appello
13/12/2022
Consultabilità
Non consultabile
Data di rilascio
13/12/2025
Riassunto
Non-financial disclosure related to sustainability and SDG issues is of particular interest to the scientific community and international institutions.
The first part of the thesis offers a systematic analysis (of the existing literature on non-financial disclosure focused on Human Rights and SDGs.
The second part of the thesis presents interesting results from an empirical investigation of the non-financial disclosure produced by companies in the MENA region (Middle East and North Africa) and allied with the World Benchmarking Alliance.
Finally, in the third part of the thesis, attention is focused on the most important Palestinian corporate group operating in the telecommunications sector as a particular example of a corporate reality committed to the fundamental values of justice, development, equality, transparency and sustainability.
The first part of the thesis offers a systematic analysis (of the existing literature on non-financial disclosure focused on Human Rights and SDGs.
The second part of the thesis presents interesting results from an empirical investigation of the non-financial disclosure produced by companies in the MENA region (Middle East and North Africa) and allied with the World Benchmarking Alliance.
Finally, in the third part of the thesis, attention is focused on the most important Palestinian corporate group operating in the telecommunications sector as a particular example of a corporate reality committed to the fundamental values of justice, development, equality, transparency and sustainability.
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