Phd in BUSINESS ADMINISTRATION

Thesis title: False comunicazioni sociali nella rendicontazione di sostenibilità

This PhD thesis aims to evaluate the potential extension of the offense of false corporate reporting (false comunicazioni sociali) to sustainability reporting, examining how falsehoods or omissions of material and relevant facts may occur. The methodology employed was primarily qualitative. The findings involve the development of a conceptual framework for identifying possible omissions and/or untruthful material and relevant facts in sustainability reporting, based on the coherentist theory of truth. Additionally, the thesis highlights the possibility of extending the application of the offense of false corporate reporting to sustainability reporting. The study has both theoretical and practical implications. Theoretically, it contributes to the literature on corporate reporting, sustainability reporting, forensic accounting, and accounting fraud. Practically, it offers valuable insights into identifying material and relevant misstatements or significant omissions based on the developed conceptual framework. Therefore, this research is aimed at academics, practitioners, and regulators. This thesis provides an innovative contribution to analyzing the offense of false corporate reporting in relation to sustainability reporting, addressing an emerging and under-investigated topic.