The role of voluntary disclosure in listed company: An alternative model

Abstract

The aim of this paper is to propose a model of social reporting that allows improving the communication of sociability and quantify the sociability. The research approach follows a qualitative methodology, applying a single method approach. The observations are the result of an empirical analysis carried out on the Italian-Stock-Exchange listed companies that have an independent social or sustainability balance sheet. The findings of this research are based, first, on collection of data about the sample, in order to identify the strong and weak points in terms of its management and economic evaluation, and secondly on the introduction of an alternative method of social accounting, with the objective of measuring the sociability of company communication.