Autore
Ferrando, Pier MariaTitolo
Integrated reporting e creazione di valore tra profit e non profit. Il caso dell'Associazione Gigi GhirottiPeriodico
ImpresaProgettoAnno:
2019 - Volume:
2019 - Fascicolo:
2 - Pagina iniziale:
1 - Pagina finale:
19The implementation of the International Integrated Reporting Framework by not for profit
organizations is discussed making reference to the Associazione Gigi Ghirotti experience.
Thank to three adjustments the Framework makes possible a better understanding of the
Business Model of an organization and its multi-capital value creation drivers enabling a
better communication to stakeholders and supporting governance and management
decisions. These adjustments improve the Framework as communication and control tool for
profit and not for profit organizations.
SICI: 1824-3576(2019)2019:2<1:IRECDV>2.0.ZU;2-C
Testo completo:
https://www.impresaprogetto.it/sites/impresaprogetto.it/files/articles/ipejm-_2019-2_contributo_ferrando.pdfEsportazione dati in Refworks (solo per utenti abilitati)
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