The Internal Integrated Reporting and the Value Creation. A Case Study Approach

Structured Abstract Purpose – The aim of the research is to analyse the impacts of using the Integrated Report for internal purposes: this requires, therefore, a change of perspective, that is, a transition from the external to the internal stakeholders as special players, as the reviewed players. The option to create value for investors can therefore be extended to other types of stakeholders as well, such as investor relations, senior management, corporate services, subsidiary companies, employees. Some of the new concepts introduced by the International Framework can make internal communication more transparent and can improve the effectiveness of the efforts made towards achieving the strategic goals.