Evoluzione della reportistica di sostenibilità e ruolo dei sindacati

• Autores: Lara Tarquinio
• Localización: Giornale di diritto del lavoro e di relazioni industriali, ISSN 1720-4321, Vol. 45, Nº. 1-2, 177-178, 2023, págs. 125-141
• Idioma: italiano
• DOI: 10.3280/GDL2023-177008
• Títulos paralelos:
  • Evolution of sustainability reporting and trade unions' role
• Texto completo no disponible (Saber más ...)
• Resumen
  • English

    The article analyses the evolution of the discipline of sustainability reporting on an international and European level, emphasizing critical elements of the reporting process and its standardization. Particular attention is paid to the purpose of sustainability reports, to elective stakeholders, to the principle of materiality that must guide the definition of their contents, and to the charges these elements undergo over time. Considering the European approach to sustainability reporting, the analysis focuses on the trade union stakeholder, bearer of rights and interests towards companies and their approach to sustainability. Trade unions are active stakeholders in the dialogue and involvement process in drafting the report and partners in charge

  • italiano

    L’articolo analizza l’evoluzione della disciplina sulla rendicontazione di sostenibilità a livello internazionale e comunitario ponendo l’accento sugli elementi qualificanti il processo di repor-tistica e sulla sua standardizzazione. Particolare attenzione viene dedicata alle finalità dei bilanci di sostenibilità, al principio della “materialità” che deve guidarne la definizione dei contenuti, agli stakeholder “elettivi” e all’evoluzione in corso. Alla luce dell’orientamento comunitario, l’analisi si focalizza sulla figura dello stakeholder sindacato, portatore di diritti e di interessi nei confronti delle aziende e del loro approccio alla sostenibilità. Il sindacato assume il ruolo di stakeholder-soggetto del processo di dialogo e coinvolgimento nella redazione del bilancio nonché partner del cambiamento.

• Referencias bibliográficas
  • Abela M. (2022) A new direction? The “mainstreaming” of sustainability reporting”. SAMPJ, 13(6): 1261 ss.
  • Accountancy Europe (2019). Interconnected standard setting for corporate reporting. Brussels: Accountancy Europe.
  • Accountancy Europe (2020). Follow-up paper: Interconnected standards setting for corporate reporting. Brussels: Accountancy Europe.
  • Adams C.A., Abhayawansa S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’...
  • Adams C.A., Alhamood A., He X., Tian J., Wang L., Wang Y. (2021). The double-materiality concept: application and issues. GRI.
  • Adams C.A. (2023). Confusion in ‘sustainability’ standards setting. What does that mean for reporting? -- Testo disponibile al sito: https://drcaroladams.net/confusion-in-sustainability-standards-setting-what-does-that-mean-for-reporting/...
  • Barker R., Eccles R.G. (2018). Should FASB and IASB be responsible for setting standards for nonfinancial information? Oxford: University...
  • Beerbaum D.O. (2021). Green Quadriga?-EU-Taxonomy, TCFD, Non-Financial-Reporting Directive and EBA ESG Pillar III/IFRS Foundation. 11.4.2021.
  • Boodoo M.U. (2020). The Influence of Unions on CSR: Is There a Trade‐Off Between Employee‐Oriented and Non–Employee‐Oriented Policies? BJIR,...
  • Buhr N. (2001). Corporate silence: environmental disclosure and the North American free trade agreement. CPA, 12(4): 405 ss.
  • Carroll A.B. (1991). The pyramid of corporate social responsibility. BH, July-August.
  • Chantziaras A., Dedoulis E., Grougiou V., Leventis S. (2021). The impact of labor unionisation on CSR reporting. SAMPJ, 12(2): 437 ss.
  • Commissione europea (2001). Raccomandazione della Commissione del 30 maggio 2001 relativa alla rilevazione, alla valutazione e alla divulgazione...
  • Commissione europea (2018a). Comunicazione della Commissione al Parlamento Europeo, al Consiglio, alla Banca Centrale Europea, al Comitato...
  • Commissione europea (2018b). On the fitness check on the EU framework for public reporting by companies. 8.2.2018.
  • EFRAG (2022). Draft European Sustainability Reporting Standards, ESRS 1 – General Requirements. November.
  • Freeman R.E. (1984). Strategic management: a stakeholder approach. Boston: Pitman.
  • Garriga E., Melé D. (2004). Corporate social responsibility theories: Mapping the territory. JBE, 53 (1-2): 51 ss.
  • Giner B., Luque-Vílchez M. (2022). A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European...
  • Gottardi D. (2006). Responsabilità sociale d’impresa e diritto del lavoro. In: Rusconi G., Dorigatti M., a cura di, Impresa e responsabilità...
  • Gray R., Owen D., Adams C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting....
  • GRI (2021). Consolidated set of GRI Standards (Italian), GRI 3: Temi materiali 2021. -- Testo disponibile al sito: https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-italian-translations/...
  • Hume N., Sanderson H. (2020). Gold chief calls for common ESG reporting standard. Financial Times (ft.com), 20.10.2020.
  • IFRS Foundation (2020). Consultation Paper on Sustainability Reporting. Comments to be received by 31 December 2020. -- Testo disponibile...
  • IFRS Foundation (2021). IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards. -- Testo...
  • Jackson G., Bartosch J., Avetisyan E., Kinderman D., Knudsen J. S. (2020). Mandatory non-financial disclosure and its influence on CSR: An...
  • Jeffrey C., Perkins Jon D. (2013). Social Norms and Disclosure Policy: Implications from a Comparison of Financial and Corporate Social Responsibility...
  • Korca B., Costa E., Farneti F. (2021). From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case...
  • KPMG. (2022). Big shifts, small steps. Survey of Sustainability Reporting 2022. KPMG International, October 2022.
  • La Torre M., Sabelfeld S., Blomkvist M., Tarquino L., Dumay, J. (2018). Harmonising non- financial reporting regulation in Europe: Practical...
  • Laine M., Tregidga H., Unerman J. (2022). Sustainability Accounting and Accountability. III ed. Abingdon (United Kingdom): Routledge.
  • Lewis L., Unerman J. (2000). Ethical relativism: a reason for international differences in Corporate Social Reporting? In: F. Vermiglio, a...
  • Mitchell R.K., Agle B.R., Wood D.J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and...
  • Nobes C.W., Parker R.H. (1995). Comparative International Accounting, Prentice Hall International. IV ed. Hemel Hempstead.
  • OIBR (2022). L’implementazione del principio di materialità Linee guida applicative per identificare e monitorare la rilevanza delle questioni...
  • Parlamento europeo, Consiglio dell’Unione europea. (1998). Decisione N. 2179/98/CE del Parlamento Europeo e del Consiglio del 24 settembre...
  • Parlamento europeo, Consiglio dell’Unione europea. (2022). Decisione (UE) 2022/591 del Parlamento Europeo e del Consiglio del 6 aprile 2022...
  • Pizzi S. (2022). La standardizzazione dell’informativa di sostenibilità. Stato dell’arte e profili evolutivi. Bari: Cacucci.
  • Preuss L. (2008). A reluctant stakeholder? On the perception of corporate social responsibility among European trade unions. BE, 17(2): 149...
  • Reimsbach D., Schiemann F., Hahn R., Schmiedchen E. (2020). In the eyes of the beholder: Experimental evidence on the contested nature of...
  • Rowbottom N. (2023). Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue....
  • Rusconi G. (2006). Il bilancio sociale. Economica, etica e responsabilità dell’impresa. Roma: Ediesse.
  • Rusconi G., Dorigatti M., a cura di (2005). Modelli di rendicontazione etico-sociale e applicazioni pratiche. Milano: Franco Angeli.
  • Tarquinio L. (2009). Corporate Environmental Responsibility e comunicazione d’impresa. La variabile ambientale nel bilancio d’esercizio e...
  • Thomson I., Bebbington J. (2005). Social and environmental reporting in the UK: a pedagogic evaluation. CPA, 16(5): 507 ss.
  • Torres L., Ripa D., Jain A., Herrero J., Leka S. (2023). The potential of responsible business to promote sustainable work–An analysis of...
  • U.S. Securities and Exchange Commission (SEC) (2021). Sample letter to companies regarding climate change disclosures. -- Testo disponibile...
  • U.S. Securities and Exchange Commission (SEC) (2022). The Enhancement and Standardisation of Climate-Related Disclosures for Investors, Release...
  • van der Lugt C., van de Wijs P.P., Petrovics D. (2020). Carrots & Sticks: Sustainability Reporting Policy: Global Trends in Disclosure...
  • Venturelli A., Caputo F., Cosma S., Leopizzi R., Pizzi S. (2017). Directive 2014/95/EU: Are Italian companies already compliant? Sustainability,...
  • Vermiglio F., a cura di (2000). Nuovi strumenti di comunicazione aziendale. Confronto di esperienze in tema di bilancio sociale. Torino: Giappichelli.
  • World Economic Forum (2020a). Measuring stakeholder capitalism: towards common metrics and consistent reporting of sustainable value creation....
  • World Economic Forum (2020b). Toward common metrics and consistent reporting of sustainable value creation. Geneva: World Economic Forum.