0000000000334337
AUTHOR
Baldini M.
The Importance of Sustainability in the Fashion Sector: ADIDAS Case Study
In a society such as the present, characterized by an extremely consumerist lifestyle, the issue of social
Corporate Governance and Performance: an empirical analysis of a Sector Listed in Italian stock Exchange
Studies on corporate governance have undergone rapid development since the last decades of the twentieth century, when both entrepreneurs and company men began to pay considerable attention to the subject. However, the actual debate began in the early nineties when, following the numerous financial scandals, companies were forced to better define the control mechanisms within them. Most reported cases of corporate failure are attributed to corporate governance practices (Appiah, 2013). We have begun to assist on a global scale, the important role attributed to the mechanisms of Corporate Governance as their correct application is closely related to company performance (Donaldson, 2003). On …
Non-financial information: From voluntary to compulsory compliance. The state of the art in Italian context
The issue of corporate communication is very relevant in the context of accounting literature. Historically, it has focused on economic and financial information, disclosured through the financial statements. Over time, complementary information, concerning the environmental, social context, intellectual capital, business model, has assumed greater importance. Consequently, the debate regarding the need for more advanced forms of reporting, which is able to compose the different dimensions of the process of value creation by the organizations, has been intensified. These trends have found in our country a specific regulatory constraint, such as Legislative Decree no. 254/2016, which introdu…