文章基本信息

标题：Ethical Firms and Web Reporting: Empirical Evidence about the Voluntary Adoption of the Italian “Legality Rating”
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作者：Fabio Caputo ; Simone Pizzi
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2019
卷号：14
期号：1
页码：36-45
DOI：10.5539/ijbm.v14n1p36
出版社：Canadian Center of Science and Education
摘要：In 2012, Italy introduced the "Legality Rating" into its legal system. The purpose of this rating is to support the most virtuous companies in terms of access to credit and in the granting of state contributions through a reward system that provides for the possibility of maturing different levels of quality. The growing number of ratings assigned in 20187 suggests that this instrument is gradually gaining notoriety and credibility on the part of entrepreneurs. However, the achievement of the qualifications necessary for the issue of the rating still appears to be a choice made by managers exclusively for utilitarian purposes rather than for reasons connected to a growing sensitivity to CSR issues. The results show that the use of the instrument favors the improvement of the financial economic performance of the companies. However, it emerges that only few companies communicate their good practices on their own websites.
关键词：legality rating; accountability; reporting; web reporting; disclosure; financial performance