Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 1

the towns and cities that are included in that landscape and that, coincidentally, also have a ring road that often does not pass through the city but skims it without creating any particular problems for the city itself, except of course considering the problems that inevitably have the inhabitants who live a few metres from the ring road? However, if you allow me, this applies when a marvellously stratospheric and extremely luxurious apartment building is on a bustling street. On the lower floors, the traffic will create considerable noise problems, but that is not why someone says the apartment building is horrible and unlivable, especially if you have never seen it. The above is intended to highlight how the communication DE elements whose structure, nature, characteristics and peculiarities are unknown is, quite clearly, a deficit communication. The deficit lies in the element being communicated. One communicates what one does not know and, therefore, communicates nothing. This simple thought should be evident in the minds of all communicators, including companies and businesses. When communication takes place on elements with no accurate reflection and no specific content because they are data, often extrapolated from documents that have nothing to do with the company, it is clear that when communicated and, once again, nothingness. For example, although this issue will be explored in more detail in the following pages, we would like to anticipate an example of the issue in the case where a company, which does not implement any substantive policy related to sustainability, draws up a sustainability report of dozens of glossy pages with dozens of photos of smiling people, blue skies, photos of the work location, and general data that in reality add nothing to the nothing that, in essence, is the report. One often reads reports in which there are technical- scientific explanations of elements related to environmental pollution and business-related data. The form in which the information is structured misleads the reader as it seems that the company's management activities are high in the field of sustainability. Suppose an expert in environmental engineering reads the report. In that case, one can discover how the pages in which a scientific topic is explained in detail often contain considerable errors, and, in addition to this, one can discover that the structure of the information connected to the company's management action in this field is essentially null and void in that the data is structured in such a way as to highlight a situation that, in reality, is different from what superficially appears when reading the values. Communicating what one does not know, what one has never seen, and what one has never realised on a practical, pragmatic and technical level appears to be an operation that is not only fraudulent if implemented in the field of corporate communication destined for the outside world, but also meaningless and devoid of any real communicative element. In this case, as we have already had to point out, one communicates nothing insofar as one communicates has no actual content that must disseminate to other parties or, in the case of corporate communication, to third parties outside the companies themselves. Before addressing the issue of financial communication, sustainability and communication between the company and third parties, Sorry without the use of documents (direct communication, for example, in assemblies, meetings, etc.), I would like to explain why a university lecturer who teaches something considered arid (sic!!!!) and lives in a place considered horrendous (sic!!!!!!!!!!) gets it into her head to write an article on communication concerning financial statements and communication between the subjects operating in the company. The trigger was that yesterday, a person (woman) whom I have known for about five months ranted at me on the phone, saying that I did not understand her problems and that she would never expect a friend to behave the same way. After hanging up the phone, I said to myself that after more than 200 publications on the subject of budgets and costs, the time has come to write a 'slimmed-down' book on communication concerning budgets and interpersonal relations in the company. Instead of a book, I opted for a slimmed-down article to focus on some essential points of contact that are often not sufficiently addressed. I am equally aware that venturing into a field that is APPARENTLY not one's own can ensure disappointment. But since I expect absolutely nothing, if someone reads these words, it will mean that I have succeeded in publishing the work. If not, I will be happy all the same as my future is not connected to the publication of these "free thoughts". Before explaining the title of this chapter, I would like to point out how, in the last lines, I deliberately used a term I wish to emphasise: APPARENTLY this is not my field. This is only apparently true because I firmly believe (I know... this should not write either, but I do it anyway) that, on the one hand, as a teacher, communication is an essential element of my work and, on the other hand, as a personal communication probably identifies one of the founding elements of life itself. Understanding what it means to communicate and, above all, understanding the implications of our communication is not the 'field' of anyone or any academic subject. It is the field of all of us as we all, like it or not, have to deal with this issue. Speaking of budgets, then, the subject is central. Suppose the financial statement communication is misleading (we will see later why it can be so). In that 30 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals Communicating through Non-Communication or Over-Communication