Toward an Integrated Segment Reporting: Between Tradition and Innovation

Abstract

This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder’s theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space" and in the "time" for corporate reporting in theory and in practice. Keywords: Environmental reporting, Integrated reporting, Social reporting, Segment reporting, Social segment reporting, Sustainability reporting.