Examples of risk disclosure the Italian integrated reports
| Company | Example sentence | Type of disclosure | Characteristics | Coding |
|---|---|---|---|---|
| A | “[Company’s name] sees the management of business fraud as an important part of its approach to business management, striving to protect the reputation and image of the company, as well as giving its maximum attention and commitment to stakeholders in application of the code of ethics and behavioural rules” (Company A, p. 76) | Integrity risk | Non-monetary Present Neutral news | 5bcf |
| F | “Structural risk elements in the [region name] area persist, particularly in the political-economic scenario of [country name], and in [country name], where political-social instability is still high and has led, in recent years to an alteration of normal market dynamics and, more generally, of operating of business conditions, which, in turn, have led, with reference to [Company’s name] to the deconsolidation from 31 December 2015” (Company F, p. 43) | Strategic risk | Non-monetary Past Bad news | 6bdh |
| G | “From the collection and examination of statistical data on accidents at work, there is a decrease in the number of injuries in the current year compared to the previous year” (Company G, p. 185) | Operations risk | Non-monetary Present Good news | 2bcg |
| H | “Internal capital determined for market risk increases by € [omissed] thousand (+ 100%) due to the increased risk of position on debt and equity instruments” (Company H, p. 183) | Financial risk | Monetary Past Bad news | 1adh |
| Company | Example sentence | Type of disclosure | Characteristics | Coding |
|---|---|---|---|---|
| A | “[Company’s name] sees the management of business fraud as an important part of its approach to business management, striving to protect the reputation and image of the company, as well as giving its maximum attention and commitment to stakeholders in application of the code of ethics and behavioural rules” (Company A, p. 76) | Integrity risk | Non-monetary | 5bcf |
| F | “Structural risk elements in the [region name] area persist, particularly in the political-economic scenario of [country name], and in [country name], where political-social instability is still high and has led, in recent years to an alteration of normal market dynamics and, more generally, of operating of business conditions, which, in turn, have led, with reference to [Company’s name] to the deconsolidation from 31 December 2015” (Company F, p. 43) | Strategic risk | Non-monetary | 6bdh |
| G | “From the collection and examination of statistical data on accidents at work, there is a decrease in the number of injuries in the current year compared to the previous year” (Company G, p. 185) | Operations risk | Non-monetary | 2bcg |
| H | “Internal capital determined for market risk increases by € [omissed] thousand (+ 100%) due to the increased risk of position on debt and equity instruments” (Company H, p. 183) | Financial risk | Monetary | 1adh |