0000000000393921

AUTHOR

Fabrizio Rotolo

L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theoretical and Historical Evolution of Firm Accounting: Premises for a Generalist Approach to Reporting)

French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et…

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The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…

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