Integrated reporting e creazione di valore tra profit e non profit. Il caso dell’Associazione Gigi Ghirotti

Contributi
On issue: 
Field: 
Accounting and Business Adm.
Authors: 
DOI code: 
10.15167/1824-3576/IPEJM2019.2.1218
Abstract: 

The implementation of the International Integrated Reporting Framework by not for profit organizations is discussed making reference to  the Associazione Gigi Ghirotti experience. Thank to three adjustments the Framework makes possible a better understanding of the Business Model of an organization and its multi-capital value creation drivers enabling a better communication to stakeholders and supporting governance and management decisions. These adjustments improve the Framework as communication and control tool for profit and not for profit organizations.