MONTICELLI MARTINA – Forlì Campus
The Integrated Reporting: a new tool to communicate how an organization creates value over time. The Pattern Group Spa case.
This work explores the Integrated Report, a new reporting system with the aim of perfectly connecting and
integrating the financial and non-financial information of the company. This new methodology meets the
forecasts and the expectations of shareholders and also of all other stakeholders who want a new approach
to do business, more responsible and more sustainable. The Integrated Report is a single document which
aims to bring together all the information about the value creation over time: it is a summary, which mainly
reports the most relevant information for the organization and for external stakeholders.
The Integrated Report allows to spread the sustainability profile of a given reality following globally
recognized guidelines, thanks to the holistic vision of the contents. Moreover, organizations present their
value creation in a broad sense, specifying how to apply and integrate conscious and shared solutions to
The analysis is carried out in two parts: the first provides a theoretical framework, while the second reports
an empirical analysis with a case study: the textile company, “Pattern Group Spa”.
More specifically, the Sustainability Reports of 2018, 2019 and 2020 are compared. It is mainly reported a
descriptive analysis, focused on: the main objectives of the company, the environmental impact over the
three years, the management of growth and of human capital, the economic and sustainability value
generated by the company, and the relationship with the territory.