La performativity del reporting aziendale: oltre il tradizionale ruolo

In today’s organizational landscape, marked by increasing complexity and uncertainty, corporate reporting systems play a pivotal role in decision making processes. Traditionally viewed as tech nical tools for representing corporate data, these systems can instead be reinterpreted as dynamic and performative processes. From a sociological perspective, reporting emerges as a practice that actively shapes organizational reality and influences decision-making. Drawing on the case of Drinkeasy S.r.l., this article seeks to provide a deeper understanding of how reporting functions as anactive agent of organizational learning and coordination, enhancing internal communication and fostering operational change.