Garavini, S. and Sangiorgi, D. and Guthrie, J. (2015) Social report framing: Evidence from a major Italian bank. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

This study aims to analyse the development of a social report in a major Italian bank from its formation in 2007 to 2012.The Italian banking sector plays an important role in the Italian economy.Several Italian frameworks for social reports have been published and used by Italian companies.However, an important framework for social reports in Italy is the GRI.The paper aims to answer the following research questions: 1) what international guidelines have been used by the Bank in its social reports, during the period considered? 2) What have been the structural changes in the social report over time? The aim of these questions is to analyse the structure of the Bank’s six social reports.The paper relies on documentary analysis, applied to six social reports. It is based on G3 Guidelines and Performance Indicators (PIs).The paper finds that in the six-year period several changes in social reports are highlighted.We conclude that the Bank has engaged in a process of continuous improvement in the information content of the social report, including recently indicating that a PI is only partially disclosed if not in accordance with the guidelines.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Social report, GRI, Italian banks, frameworks for reporting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	13 Mar 2016 03:02
Last Modified:	13 Apr 2016 04:46
URI:	https://repo.uum.edu.my/id/eprint/17550

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