期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2016
卷号：5
期号：6
页码：241-246
DOI：10.5923/j.ijfa.20160506.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Several studies examine the increasing influence of sustainability dimensions on the company's strategies. In this context, some researches in-depth analyze the impact of multidimensional performance (social, environmental and economic) on the business objectives and activities, in particular with focalization on the connection between the board's remuneration (or key managers' incentives) and the CSR issues. In Italy, Mio et al. (2015) emphasize the lack of information about this aspect in the CSR reporting and compulsory documents. The purpose of this paper is to investigate the changes after the introduction in the social accountability practices of the version G4 of the standard Global Reporting Initiative (GRI) and the updating of the IAS and Consob resolution in the regulation framework. To achieve the scope, the analysis of report on remuneration (compulsory) and social accountability tools (voluntary) is developed, with reference to Italian listed companies. The content analysis method is used to identify the information about the link between company's performance and remuneration of the highest bodies. The findings confirm the results of previous studies and, specifically, those presented by Mio et al. (2015).
关键词：CSR objectives; Report on remuneration; Content analysis; Global Reporting Initiatives
