Business presented from a different perspective
Non-financial communication considered as a useful complement to financial statements
The outlook for many companies – not a new one, but certainly not widespread – is self-presentation not from a financial and economic perspective alone, but also considering its operation in its totality, with a particular focus on people and the sustainability of its activity. It’s a prospect that’s understandable and acceptable, but certainly not easy to achieve, also because good theory alone isn’t enough: it takes a lot of practice, and examples to follow.
Emma Pavanello addresses such examples, important ones, in her research (which became a thesis) defended at the M. Fanno Department of Economics and Management of the University of Padua.
“La comunicazione non finanziaria d’impresa: analisi dei casi aziendali Moncler s.p.a. E Ovs s.p.a.” (non-financial corporate communication: analysis of Moncler S.p.A. and OVS S.p.A.) considers two business case studies from the perspective of non-financial corporate communication meaning and strategies: it’s a way to lend prominence also to the particular production culture in a company.
The research has a simple, effective structure. After setting out the essential features of non-financial communication, Pavanello proceeds to analyse Moncler and OVS. Both are evaluated from the perspective of attention to the atmosphere and to society. In her conclusion, Pavanello then compares the two types of non-financial communication based on the attitude taken to: attention to climate change, animal welfare, waste and recycling, safety and sustainability of materials, occupational health and safety, human rights, inequalities, initiatives for local development, supply chains, communication and more besides.
Emma Pavanello’s research does not contain specific elements of innovation in the area of corporate non-financial communication, but it has the great merit of effectively summarising the topic and analysing it from the perspective of two significant cases of business. In so doing, Pavanello allows us to understand the importance of this tool alongside the more traditional methods of corporate reporting.
La comunicazione non finanziaria d’impresa: analisi dei casi aziendali Moncler s.p.a. E Ovs s.p.a.
Emma Pavanello
Thesis, University of Padua, M. Fanno Department of Economics and Management, Degree in Economics
Non-financial communication considered as a useful complement to financial statements
The outlook for many companies – not a new one, but certainly not widespread – is self-presentation not from a financial and economic perspective alone, but also considering its operation in its totality, with a particular focus on people and the sustainability of its activity. It’s a prospect that’s understandable and acceptable, but certainly not easy to achieve, also because good theory alone isn’t enough: it takes a lot of practice, and examples to follow.
Emma Pavanello addresses such examples, important ones, in her research (which became a thesis) defended at the M. Fanno Department of Economics and Management of the University of Padua.
“La comunicazione non finanziaria d’impresa: analisi dei casi aziendali Moncler s.p.a. E Ovs s.p.a.” (non-financial corporate communication: analysis of Moncler S.p.A. and OVS S.p.A.) considers two business case studies from the perspective of non-financial corporate communication meaning and strategies: it’s a way to lend prominence also to the particular production culture in a company.
The research has a simple, effective structure. After setting out the essential features of non-financial communication, Pavanello proceeds to analyse Moncler and OVS. Both are evaluated from the perspective of attention to the atmosphere and to society. In her conclusion, Pavanello then compares the two types of non-financial communication based on the attitude taken to: attention to climate change, animal welfare, waste and recycling, safety and sustainability of materials, occupational health and safety, human rights, inequalities, initiatives for local development, supply chains, communication and more besides.
Emma Pavanello’s research does not contain specific elements of innovation in the area of corporate non-financial communication, but it has the great merit of effectively summarising the topic and analysing it from the perspective of two significant cases of business. In so doing, Pavanello allows us to understand the importance of this tool alongside the more traditional methods of corporate reporting.
La comunicazione non finanziaria d’impresa: analisi dei casi aziendali Moncler s.p.a. E Ovs s.p.a.
Emma Pavanello
Thesis, University of Padua, M. Fanno Department of Economics and Management, Degree in Economics