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Risk Disclosure in Sustainability Reports of Italian Public Utilities

Aureli, Selena ; Salvatori, Federica (2012) Risk Disclosure in Sustainability Reports of Italian Public Utilities. In: IV Italian CSEAR Conference , 20-21 settembre 2012, Levico Terme (Trento), Italy.

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Abstract

Corporate Social Responsibility may be seen as an essential element of corporate risk management contributing to a company’s survival. The link between CSR and risk management is even deeper in public utilities because they have to be accountable while carrying out activities that potentially impact on the current and future citizenry. The presence of local governments or/and the State as Italian utilities’ shareholders may lead those companies to disclose even more information than private ones, although a difference in sustainability disclosure may be found when the closeness of the relationship with the local communities is weaken. Accordingly, this paper investigates the features of the risk disclosure within the sustainability reports of Italian utilities companies listed at the Milan Stock Exchange, while detecting the role played by the local government or State ownership in this issue.

Document type:Conference or Workshop Item (Presentazione)
Uncontrolled Keywords:risk disclosure; social responsability; sustainability report
Subjects:Area 13 - Scienze economiche e statistiche > SECS-P/07 Economia aziendale
DOI:10.6092/unibo/amsacta/3527
Depositato da:Selena Aureli
Depositato il:19 Nov 2012 10:08
Last modified:29 Jan 2013 11:14

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