Search

Your search keyword '"Piatti, Domenico"' showing total 3 results
Start Over Author "Piatti, Domenico" Topic g21
3 results on '"Piatti, Domenico"'

3. La qualità dell'informativa sociale nelle banche di credito cooperativo italiane

Author

Piatti, Domenico and Cincinelli, Peter

Subjects
Settore SECS-P/11 - Economia degli Intermediari Finanziari, Social report quality, global reporting initiative, corporate social performance, social disclosure, mutual banks, G21, G28, M14, M41. [Social Report Quality, Social Disclosure, corporate social performance. JEL Classification]
Abstract

The aim of this research is to analyse the quality and the determinants of the social reports related to the Italian mutual banks (BCC) during 2010-2011. The qualitative aspects are captured by the compliance extent in accord with the standard measures GRI and ABI, while, the determinants detected are, together with other control variables, the bank size, the extent of the governance stakeholders structure and the employees' skill level. The empirical analysis has shown a poor quality of the social reports of BCC. Besides emphasising the ameliorative disclosure aspects, the strength point is to promote the awareness of appropriate disclosure as first step of transparency and fairness among relationships.

Published
2013
Full Text
View/download PDF

Catalog

Books, media, physical & digital resources
See catalog results