This study investigates how large Italian listed companies disclose Extinction Initiatives (EI) across mandatory Non-Financial Statements (NFS) and voluntary website narratives. It explores whether emancipatory extinction accounting – framed in the literature as transformative and dialogic – remains vulnerable to impression management and symbolic legitimation. It assesses both the substance and rhetorical construction of EI reporting, identifying emancipatory and symbolic features across channels.
Performing Care, Managing Loss: Substantive and Symbolic Extinction Narratives by Italian Listed Companies
Silvia Solimene
Project Administration
;Stefano FontanaMembro del Collaboration Group
;
In corso di stampa
Abstract
This study investigates how large Italian listed companies disclose Extinction Initiatives (EI) across mandatory Non-Financial Statements (NFS) and voluntary website narratives. It explores whether emancipatory extinction accounting – framed in the literature as transformative and dialogic – remains vulnerable to impression management and symbolic legitimation. It assesses both the substance and rhetorical construction of EI reporting, identifying emancipatory and symbolic features across channels.File in questo prodotto:
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