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Form of voluntary disclosure: Reccomendation and business practices in Europe and U.S. Giacomo Boesso Working Paper n.17.2002 – maggio Dipartimento di Economia Politica e Aziendale Università degli Studi di Milano via Conservatorio, 7 20122 Milano tel. ++39/02 fax ++39/02 E Mail: dipeco@unimi.it Pubblicazione depositata presso gli Uffici Stampa della Procura della Repubblica e della Prefettura di Milano Forms of Voluntary Disclosure: Recommendations and Business Practices in Europe and U.S. 2002 Critical Perspectives On Accounting Conference 25th-27th April 2002 City University of New York By Giacomo Boesso E-Mail: giacomo.boesso@unipd.it Visiting Researcher School of Management University of Michigan-Dearborn Ph.D. student Dipartimento di Scienze Economiche “M.Fanno” University of Padua (Italy) Dipartimento di Economia Politica ed Aziendale University of Milano Statale CONTENTS Abstract 2 1. Introduction 3 2. Normative Approaches on Voluntary Disclosure 5 2.1 The strategic reporting 5 2.1.1 The market -based intangible assets management 6 2.2 The sustainable development 7 2.3 The production and opportunity costs 9 3. Recommendations, Rules and Standards on Voluntary Disclosure