Gherardi, Luca and Guthrie, James and Farneti, Federica (2014) Stand-alone sustainability reporting and the use of GRI in Italian Vodafone: A longitudinal analysis. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study examines sustainability reporting in a case study organisation in Italy. It uses content analysis to examine the use of the Global Reporting Initiative categories, including those of the telecommunication sector supplement in Italian Vodafone.It also considers the application of stakeholder theory and legitimacy theory in sustainability reporting studies. Taking a longitudinal perspective, the study finds there is a pattern in Vodafone's increasing and improving information disclosed in the report and that this improvement in disclosing sustainability information can be explained by the company‘s need for legitimacy.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia
Uncontrolled Keywords:	Content analysis; global reporting initiative; sector supplements; stakeholder theory; legitimacy theory
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	College of Law, Government and International Studies
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	08 Mar 2015 08:00
Last Modified:	08 Mar 2015 08:12
URI:	https://repo.uum.edu.my/id/eprint/13350

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