In the last decade, political pressure from international organisms has contributed to the divulgation and the adoption of social accountability practices. Using an inductive method, this research examines the state of the art of best social reporting practices carried out by Italian listed companies, by scoring and assessing the different maturity levels in application of the principles required by the main reporting models mentioned and by exploring the indicators disclosed in corporate social responsibility (CSR) reports. We analyze CSR reporting by Italian companies making up the FTSE ECPI Leaders Index of the Italian Stock Exchange. The findings show an overall good level of disclosure. The data confirm the results of previous studies as they highlight the escalation in sustainability reporting: both the quantity and quality of sustainability information are increasing. However, the results may raise doubts that companies consider CSR as a ‘fashion’. In fact, one of the criticisms levelled against CSR is that information is self‐gathered and self‐reported. More mandatory rules may improve transparency; however these may compromise the CSR concept, so it is necessary to further investigate the findings. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

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Nowadays, universities play a pivotal role in building a more sustainable society, promoting sustainable development by reducing the negative impacts of their activities. Accordingly, universities have been incorporating sustainability into the different dimension of their activities (i.e., campus operations, research, teaching, and community engagement). Against this backdrop, the active involvement of stakeholders is a critical element, and, in this regard, social media platforms are particularly well-suited tools thanks to their inherent dialogic features. While there are several studies on the implementation of sustainability within university activities, only a few previous researches explore whether and how such institutions use social media platforms (SM) to disclose their green initiatives and engage users. Based on this, our paper aims to fill the literature gap by exploring the case of the University of Florence. To achieve this aim, we performed a content analysis of the posts published by the university on Facebook. In contrast with prior studies which found scarce use of SM to share green activities in the higher education sector, our findings reveal that the University of Florence has been using SM to disclose their sustainability initiatives. Moreover, our results suggest that most posts are related to the community engagement dimension, while previous research pointed out prevalent attention to the environmental aspect. Finally, this research reveals a low interaction level between the university and its followers, which greatly hampers the dialogic potential of social platforms themselves.

PurposeCovid-19 is a worldwide pandemic disease that changed the government communication to citizens about the health emergency. This study aims to provide in-depth research about regional Italian government communication through social media (SM) and its effects on citizens' engagement.Design/methodology/approachThe study uses a case analysis, focusing on the Italian context. In detail, the authors analyse the more involved Italian regions in Covid-19 pandemic (Lombardy, Veneto, Piedmont, Emilia Romagna and Tuscany) applying the Crisis and Emergency Risk Communication (CERC) model.FindingsThe results reveal that SM is a powerful tool for communication during a health emergency and for facilitating the engagement with stakeholders. However, results also highlight a different perception about the timing of the Covid-19 crisis.Practical implicationsFindings suggest a gap between the answer of the public government compared to the citizens' needs that are clear since the first earlier stage of the pandemic event. The engagement level is very high since the first phase of the pandemic event; however, to be adequately developed, it requires specific and timing information that are not always in line with the citizens’ communication needs.Originality/valueThis is the first research that aims to study the citizens' engagement in the Italian regions during the Covid-19 pandemic.

Integrated reporting is progressively influencing corporate non-financial reporting and, more recently, scientific debate. It is a model for combining into "One Report" the various aspects of non-financial information. Scientific debate -currently in a developmental phase -shows a lack of contributions on the subject with respect to its potential importance, and the need for more robust theoretical reflection. This article sets out to explore studies of integrated reporting to date, identifying perspectives of analysis and outlining possible routes for future development. The research is exploratory in nature and investigates the dissemination and dynamics of IR studies from when the concept appeared to date by using three of the main databases for scientific publications (Science Direct, Ebsco and Scopus) and Google Scholar research engine. The analysis shows that attention to integrated reporting exploded from 2013 and that current research uses a variety of methodologies, mainly qualitative. Moreover, the article identifies some future development for the research in the integrated reporting field. ISSN 2162-3082 2017 This paper provides a first comprehensive analysis of the recent literature on the integrated reporting. The results represent also a useful starting point for academics in order to reflect on the future tracks of research and in order to develop a theoretical framework for integrated reporting. International Journal of Accounting and Financial Reporting