Il bilancio dei fondi pensione. Profili di gestione, contabilità e regolamentazione

This volume provides an in-depth and multidisciplinary analysis of pension fund accounting, a key instrument for ensuring transparency, sustainability, and sound governance in supplementary pension systems. In a context shaped by demographic change, economic pressure, and evolving regulation, the book examines the role of pension funds within the Italian pension framework, outlining their regulatory environment and management and accounting principles. Drawing on contributions from experts in legal, actuarial, economic, and financial fields, it explores crucial topics such as the application of international accounting standards, the direct payment of annuities, internal control functions, and the growing relevance of ESG criteria, transparency, and integrated reporting. Aimed at scholars, professionals, and practitioners, the volume fills a gap in the Italian literature by offering a comprehensive and up-to-date overview of pension fund management and financial reporting, strengthening awareness of their strategic role in the future of the welfare system.