Maria-Gabriella Baldarelli Author

Editorial Open Access

Theory of the innovative Firm and Integrated Reporting Model: First Essay from NIBR Guidelines for SMES in Italy

Author(s):

Maria-Gabriella Baldarelli 

This paper investigates the theoretical relationships among Integrated Reporting (IR) and the theory of the firm. The review of the integrated reporting literature is focused on the Business Administration perspective. The paper aims to understand what is the possible innovations which can be grasped about the theory of the firm underpinning IR.  A qualitative research is carried out on the basis of three different phases: the search for relevant key words, the content analysis applied to Network Italian Business Reporting (NIBR) Guidelines for SMEs in Italy, and finally an in-depth interview to an expert belonging to NIBR committee. The results show that the idea underpinning the integrated reporting (IR) seems to underline the value of other capitals rather than financial one tha... view more»

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