onr:"swepub:oai:DiVA.org:hkr-20256"
Search: onr:"swepub:oai:DiVA.org:hkr-20256" > Disclosing strategi...
- 1 of 1
- Previous record
- Next record
- To hitlist
Disclosing strategies and business models in the integrated report
-
- Truant, Elisa (author)
- Italien
-
- Culasso, Francesca (author)
- Italien
-
- Argento, Daniela (author)
- Högskolan Kristianstad,Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP),Avdelningen för ekonomi
- (creator_code:org_t)
- 2019
- 2019
- English.
- In: Symphonya. Emerging issues in management. - 1593-0319. ; :1, s. 108-128
- Journal article (peer-reviewed)
Abstract
Subject headings
Close
- The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementation.
Subject headings
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
Keyword
- integrated reporting
- strategy
- business model
- disclosure
- content analysis
- global markets
Publication and Content Type
- ref (subject category)
- art (subject category)
Find in a library
- Symphonya. Emerging issues in management (Search for host publication in LIBRIS)
To the university's database
- 1 of 1
- Previous record
- Next record
- To hitlist
Find more in SwePub
- By the author/editor
- Truant, Elisa
- Culasso, Frances ...
- Argento, Daniela
- About the subject
-
- SOCIAL SCIENCES
- SOCIAL SCIENCES
- and Economics and Bu ...
- Articles in the publication
- Symphonya. Emerg ...
- By the university
- Kristianstad University College
Search outside SwePub
- Extend your search to:
- Google Book Search
- Google Scholar
Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.
- Copyright © LIBRIS - National Library Systems
- LIBRIS.kb.se
