6. Conclusions

In 2009, Focchi S.p.A. was finalist in the Sodalitas Social Awards in the category "Building the best community partnership programme". Management of the com-

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting

sviluppo economico di progetti a favore dei disabili psichici." (www.figlidelmondo. org) (recognising its initiatives' validity and contributing to sustaining and economically developing projects in favour of the psychologically disabled). In that year, an international meeting was organised by that association in Rimini, where projects on these

Continuing the work, we will analyse the case of the SGR Group which, compared to those previously analysed, draws up a document separate from the finan-

Indeed, the case of the SGR Group is different from the others because since 2011 it regularly draws up a sustainability report [32]. This allows us to make a comparison between keywords, in that the other companies we have previously treated do not draw up, according to specific standards, social, environmental,

The SGR Group is a multi-utility and family-owned company founded in 1956, unlisted, based in Italy, made up of several companies, and with a long experience in gas distribution, over 50 years, during which time it has always been a onefamily-owned enterprise, and this feature has been able to create a very strong

In 2016, the company had 408 workers, a turnover of €290,042,198 and a total of invested capital of €411,820,001. In Graph 5, the research results are highlighted. There being a sustainability report may be noted from the graph, which shows that the use of the word 'sustainability' has started since 2011 and has a growing trend. SGR adheres to the international strategy of the UN 2030 SDGs Agenda,

incentivando una crescita economica duratura e inclusiva […]; ad assicurare salute e benessere per i propri dipendenti e fornire un'educazione di qualità, equa ed inclusiva per la comunità." (www.grupposgr.it/bilancio-di-sostenibilita) (access to systems of reliable, sustainable and modern energies and incentivating lasting and inclusive economic growth […], ensuring health and wellbeing for its employees and providing

Its activities are carried out in Italy by SGR Rimini and in Bulgaria by the

pany financially sustained the Rimini association: Cittadinanza Onlus, "riconoscendone la validità delle iniziative e contribuendo al sostegno e allo

issues were discussed in order to implement them in developing countries.

cial statement, wherein it merges social and environmental information.

connection with the territory wherein the enterprise is operating.

ensuring "l'accesso a sistemi di energia affidabili, sostenibili e moderni,

fair and inclusive quality education for the community).

sustainability and integrated reports.

CityGas Company (Trakia region) [32].

Graph 5.

34

Keyword trend of SGR. Source: our elaboration.

In this work, we have wondered how training activities contributed to develop and to spread a culture that includes social responsibility in Rimini territory [31]. This relatively new culture may perhaps influence company management and financial reporting disclosure before and during the innovation in regulation, such as law 254/16.

In order to analyse the Rimini case, we adopted the institutionalist theory and, in particular, that part which may be expressed in terms of social, environmental and sustainable accounting [16]. This has created the theoretical bases, in order to be able to understand, among the various activities, training initiatives that have been started and consolidated over time.

Reading these activities has, on the one hand, validated the theory adopted which has isomorphism as its central point [4, 5], since, throughout the area analysed, the training activities of spreading the culture of CSR have been promoted by a process, the European one, that required alignment to them.

If, from one viewpoint, this might be true, then from another, the training activities in the Rimini area have pushed some of the companies, that we analysed, to become more and more aware of the importance of CSR and, especially, of the keywords through which to translate the same into concrete actions.

Analyses conducted on financial statements and consolidated financial statements demonstrate a positive trend in almost one of the key words used. This trend is one expression of interest of CSR. Even if the company, at the beginning, did not know anything about CSR, such a cultural process influenced the contents of the accounting increasing the attention to the key words, such as sustainability and/or safety and/or environment, etc. even before it became a semi-mandatory process by law.

Therefore, after our analysis, we can reply to the following research question: "How much did the training courses on CSR influence the area of Rimini in order to increase non-financial information contained in company financial statements?"

We formulate an answer, which considers that the training courses on CSR, which had been promoted in the Rimini area, had influence to increase the disclosure of non-financial information in financial statements and consolidated financial statements of some companies here examined. That trend is considered even if there is not an increase of the CSR considered as key word, because the word CSR may be implemented in practice in different ways. The conclusion of this work is partial, because a positive trend of the identified keywords is not always present in the cases analysed. This first result can be a starting point for further analysis through the analysis of other companies.

Another limitation of the work can be found in the initial hypotheses that we implicitly assumed and that is that the diffusion of the culture on CSR could lead to an influence on the disclosure of non-financial information. This hypothesis was completely verified in particular with the analysis of the SGR case [32] but should be further investigated for the other companies that we analysed.

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Besides, it is a pity that the four companies analysed are not yet aware of the importance of drawing up, in an appropriate document, these interesting activities that they have developed over time both externally and internally. Just one has initiated a process of reporting which is mirrored in the high presence, in comparison with the other companies, of the keywords we have chosen for the analysis.

Reading this process with the theory presented here [4, 5] and extracting some inspiration for further research, we may affirm that this does not seem to us to be a purely isomorphic process, because the facets that emerge from this research and from the evolution of the CSR spreading process are multiple and they make this region more than directed towards standardisation, directed towards social innovation and creativity. This is demonstrated by the initiative, called, "Primo Miglio" (www.primomigliostartup.com), which promotes and sustains socially responsible initiatives for start-up enterprises. Of this, we will speak in further research works.
