Table 4 Codes emerged from interviews Nr... | Emerald Publishing

Table 4

Codes emerged from interviews

Nr	Code	Meaning
1	ACCOUNTABILITY	Meant as the importance of involving all staff in the process
2	COLLABORATION	Implementation of more bottom-up-oriented approaches
3	STANDARDIZATION	Creation of benchmarking guidelines able to make these documents comparable to others
4	CERTIFICATION	Introduction of a system that would certify the accuracy of non-financial disclosure, just like it happens with auditor for financial statements
5	MISSION	Importance covered by ESG’ paradigm to constantly re-think and re-elaborate the organizational mission
6	GUIDELINES	Need to produce more specific rules based on the type of organization producing a non-financial disclosure

Nr	Code	Meaning
1	ACCOUNTABILITY	Meant as the importance of involving all staff in the process
2	COLLABORATION	Implementation of more bottom-up-oriented approaches
3	STANDARDIZATION	Creation of benchmarking guidelines able to make these documents comparable to others
4	CERTIFICATION	Introduction of a system that would certify the accuracy of non-financial disclosure, just like it happens with auditor for financial statements
5	MISSION	Importance covered by ESG’ paradigm to constantly re-think and re-elaborate the organizational mission
6	GUIDELINES	Need to produce more specific rules based on the type of organization producing a non-financial disclosure

Source(s): Table by authors