<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.</p>
</abstract>

The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.

An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Acta Marisiensis. Seria Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders,...

An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Published Online: Feb 27, 2022

Page range: 1 - 14

DOI: https://doi.org/10.2478/amso-2021-0001

Keywords
Integrated reporting, financial institutions, public sector, private sector, accountability, stakeholders, content analysis

© 2021 Gianluca Zanellato et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

Published Online: Feb 27, 2022

Page range: 1 - 14

DOI: https://doi.org/10.2478/amso-2021-0001

KeywordsIntegrated reporting, financial institutions, public sector, private sector, accountability, stakeholders, content analysis

© 2021 Gianluca Zanellato et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
Integrated reporting, financial institutions, public sector, private sector, accountability, stakeholders, content analysis