Purpose: This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the...

Il lavoro analizza la sicurezza sul lavoro compiendo una disamina di alcuni dei principali aspetti collegati alla gestione e alla valutazione del tema. La prima parte del saggio pone l’attenzione sugli effetti della gestione della sicurezza in termini di efficacia e di ricadute sugli aspetti...

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...

Purpose: The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change. Design/methodology/approach: Organisational change literature provided a framework for the...

Since the work of Guthrie & Petty (2000) several studies on intellectual capital (IC) reporting have been made to analyze the company disclosure process both public and private communication channels. Within public communication channels, company annual report is the most used document but in...

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...