Dipartimento di Scienze economico-sociali e matematico-statistiche

Descrizione del progetto

The current reporting system has had a growing development towards the inclusion of sustainability practices into accounts. However, the present sustainability accounting limits the reporting of stakeholder value distribution without considering disclosure of stakeholder value creation. Prior literature proposes the rationale of value-creation stakeholder accounting (VCSA) based on stakeholder risk-sharing and introduce the mechanism of value-creation stakeholder partnerships (VCSPs) for its implementation. In such vein, the research project aims at applying the value-creation stakeholder partnerships into the accounting practice and defining catalysts and barriers over such an implementation. To these ends, it conducts fieldwork case studies on Italian companies.