The first phase of the research has required identification of the companies which preparesocial and environmental reports (cf. appendix A): this has taken some time because of thelack of a comprehensive public list of the companies preparing such documents.Subsequently, the whole social and environmental reports prepared by Italian entities (25 and27 reports, respectively) have been examined and their content standardised and compared.The information contained in the reports has been initially allocated according to certaingeneral subject areas (cf. appendices B and C).
En la primera parte de esta investigación ha sido necesario detectar las empresas que elaboraninformes sociales y de medio ambiente (comparar Apéndice A): esta tarea requirió su tiempoal no existir una lista global de las empresas que redactan dichos documentos.