Stakeholder salience during the Covid-19 pandemic: an investigation through italian companies’ nonfinancial disclosures

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dc.contributor.authorGianfelici, Cristina
dc.date.accessioned2024-09-05T09:15:11Z
dc.date.available2024-09-05T09:15:11Z
dc.date.issued2022
dc.descriptionText: lb. engl. Abstrac: lb. engl. Referinţe bibliografice: pp. 89-91 (32 titl.). JEL Classification: M1, M4. UDC: 005(450).
dc.description.abstractThis research analyzed mandatory and externally audited non-financial reports of large Italian companies to explore the impact of the pandemic on corporate stakeholder salience. The findings indicate that, during the pandemic, stakeholders' identity and priority order did not change. Nevertheless, new material topics emerged, particularly regarding human resources and the natural environment. To the best of our knowledge, this is the first study that reviews the stakeholder salience pattern through non-financial disclosures flowing from the specific European Union Directive, and particularly mandatory non-financial disclosures of Italian companies. From this point of view, the achieved results look valuable because they feed the existing literature on stakeholder salience with additional and consistent evidence from a recent and, thus, underexplored reporting tool. Other interesting aspects concern stakeholder prioritization under ordinary and stressful conditions. From that point of view, this study makes three main contributions. First, it implements an original research tool: the priority index. The second innovative aspect concerns the analysis of materiality disclosures to investigate stakeholder prioritization. Finally, the third key point is investigating changes in stakeholder prioritization under a challenging event different than the most common financial crisis.
dc.identifier.citationGIANFELICI, Cristina. Stakeholder salience during the Covid-19 pandemic: an investigation through italian companies’ nonfinancial disclosures. In: Economic growth in the conditions of globalization: conference proceedings: International Scientific-Practical Conference, XVIth edition, October 12-13, 2022, Chisinau. Chisinau: INCE, 2022, volume I, pp. 80-91. ISBN 978-9975-3583-7-8; ISBN 978-9975-3583-8-5 (PDF). https://doi.org/10.36004/nier.cecg.I.2022.16.7
dc.identifier.isbn978-9975-3583-7-8
dc.identifier.isbn978-9975-3583-8-5 (PDF)
dc.identifier.urihttps://doi.org/10.36004/nier.cecg.I.2022.16.7
dc.identifier.urihttps://rses.ince.md/handle/123456789/2545
dc.language.isoen
dc.publisherINCE
dc.subjectpandemic
dc.subjectCOVID-19
dc.subjectItalian companies
dc.subjectstakeholder salience
dc.subjectstakeholder engagement
dc.subjectmateriality
dc.subjectcorporate non-financial disclosures
dc.subjectaccountability
dc.titleStakeholder salience during the Covid-19 pandemic: an investigation through italian companies’ nonfinancial disclosures
dc.typeArticle

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