La credibilità della Dichiarazione Non finanziaria: verifica empirica delle società quotate in Borsa Italiana

Abstract

This paper focuses on the topic of Corporate Social Responsibility (CSR), the most important interpretation of which was provided by Rober Edward Freeman in 1984, in his essay "Strategic Management: a stakeholder Approach", contrasting the Shareholder Theory that was elaborated by economist Milton Friendam in 1970. In 1994, the principles of Elkington's Triple Bottom Line demonstrated the purpose of CSR practices in creating corporate value through sustainable development that places the economic, social and environmental dimensions on an equal footing.