Alex Almici
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3 publications
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Goodwill impairment testing under IFRS before and after the financial crisis: evidence from the UK large listed companies
Renato Camodeca , Alex Almici , Matteo Bernardi -
The value relevance of accounting information in the Italian and UK stock markets
Renato Camodeca , Alex Almici , Alessandro Renzi BrivioProblems and Perspectives in Management Volume 12, 2014 Issue #4 (cont. 2)
Views: 496 Downloads: 254 TO CITE -
From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a
Renato Camodeca , Alex Almici doi: http://dx.doi.org/10.21511/ppm.15(1-1).2017.01Problems and Perspectives in Management Volume 15, 2017 Issue #1 (cont.) pp. 150-157
Views: 2534 Downloads: 1044 TO CITE АНОТАЦІЯIn December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework.
The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting.
This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integrated report implies.
Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected, because it was one of the first adopters of the integrated report among the Italian listed companies.
The study is built on data gathered through sites visits, structured interviews and company materials.
The paper examines Sabaf’s transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question:
Why has Sabaf moved to integrated reporting? Which are Sabaf’s main steps towars the integrated report? How is the Sabaf’s integrated reporting process going?
The findings should be of interest to a number of parties including standard setters, firms, financial advisors, auditors and users of non-financial statements.
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