The journey toward the integrated reporting of Italian airport operators: Empirical evidence
研究了意大利机场运营商如何编制综合报告，通过分析其社会或可持续发展报告，发现当前报告得分在40%到70%之间，缺乏关键联系和前瞻性，但已包含重要性分析和利益相关者参与等要素。
Abstract The increased managerial complexity that emerged in the last decades has also determined the need to quantitatively and qualitatively improve companies' disclosures, especially in relation to how financial or non‐financial performances are achieved. According to the majority of business administrators and accounting scholars, the reporting tool that currently fulfils the aforementioned purposes lies in implementing the so‐called integrated report (<IR>). In this view, this research aims at understanding if and how the Italian airport operators are approaching the drafting of an <IR>. The airport operators' sector is particularly significant because of the relevant social and environmental impact it exerts on the external context. For this reason, it is important to understand how they try to satisfy the stakeholders' requests. Thus, following the format already tested in other similar investigations, this study carries out an analysis of social or sustainability reports published by these companies to determine which of the key elements of the first internationally recognized <IR> are already included in such reports. The findings show that reporting scores range from 40 to 70%. As expected, the current reporting lacks the key connections required from the <IR> and shows a little looking‐forward orientation. Nevertheless, these reports already contain some typical elements of <IR>, such as materiality analysis and stakeholders' engagements, which could constitute the pillars to evolve these reports into a real <IR>.