Output list
Dissertation
A study on the fusion of accounting and accountability: once upon a time Aristotle
Degree award date 03/11/2021
The research project concerns the area of Non-financial Disclosure, with a focus on the quite recent tool of Integrated Reporting (IR) and the identification of some factors that could enhance the diffusion of this reporting type. In recent decades, a growing awareness of the important role of companies within the society emerged. Companies are considered more accountable for their actions towards the whole society in which they operate. The process of change necessarily passes through corporate disclosure: consequently, many businesses have begun to incorporate environmental and social issues in their reports. As Aristotle argued, it is necessary to chase the good for human beings. This concept is called in Greek "ευδαιμονία": it represents not simply wealth, but the achievement of virtues and ethical values. Companies must not be oriented solely to profit, but they also have to respect ethical values.