ABSTRACT

Over the past few years, there has been an increasing demand for non-financial information as stakeholders become more aware of the need to reconsider the global economy. This has led academics and policymakers to discuss the importance of companies disclosing their non-financial information to effectively engage with citizens and stakeholders. Recently, there has been a debate about moving away from traditional accountability practices based on annual disclosure of non-financial information towards a more dynamic approach that involves continuous engagement with stakeholders. Social media has been highlighted as an effective tool to achieve this, and the COVID-19 pandemic has further emphasised the need for effective communication with stakeholders, which has led to the adoption of social media to share information. This paper aims to empirically evaluate the accountability practices of large Italian organisations during the pandemic by analysing data extracted from Twitter, providing new insights into the impacts of pandemics on stakeholder engagement practices.

摘要

过去几年，随着利益相关者越来越意识到重新考虑全球经济的必要性，对非财务信息的需求不断增加。这促使学者和政策制定者讨论公司披露非财务信息以有效与公民和利益相关者互动的重要性。最近，关于从基于年度非财务信息披露的传统问责实践转向更动态的方法（涉及与利益相关者的持续参与）的争论一直存在。社交媒体被认为是实现这一目标的有效工具，而 COVID-19 大流行进一步强调了与利益相关者进行有效沟通的必要性，这导致人们采用社交媒体来共享信息。