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

communication. Perfect communication is communication that intends to get a fundamental idea across to the recipient of the communication process: I communicate perfectly precisely because I have decided not to say anything. Perfect communication, which is not subject to misunderstandings, and non- communication. This observation is critical because often, in communication, one communicates, but the recipient misunderstands what is displayed due to a series of elements. It is sufficient, for example, in communication between physical subjects, that some sentences are expressed too loudly, or with an uncommunicative face and lacking a smile, or even by constantly looking at the clock and inevitably putting the recipient of the communication under tension. In this case, the communication given may be perfect, essential, and even optimistic. But the elements that accompany it, the lack of a smile, the evidence of constant hurry, and the high degree of voice that, at least, seems aggressive, can lead the recipient to misunderstand the positive nature of the communication. This also happens in companies. Corporate communication to the outside world occurs mainly through the balance sheet, i.e. the set of documents consisting of the balance sheet, income statement, cash flow statement and notes. In addition, in many states, there is a management report that identifies a mandatory document that companies must draw up, although not part of the balance sheet. This, for example, is what happens in Italy. Communication through these documents, or sustainability reports disseminated separately from these documents of a financial and economic nature, can be interpreted in a way that is not perfectly correct, for example, due to the structure of the financial statements themselves. The structure is understood as the formal side of the document. A cumbersome report, which mixes information of a varied nature, the reading of which, for the recipient of the information, becomes difficult and can often be read and not understood and thus be misleading for those who decide to obtain information on the company, a communication developed with a document that is too concise and that in 5 or 6 pages deals with every issue concerning the annual report, sustainability and communication in general, or on the contrary, a report of hundreds of pages that causes the recipient of the document to be literally overwhelmed with news, often completely useless or too analytical and specific, which causes the news disseminated through the communication not to be understood by the recipient or to be misunderstood by the latter as it is completely overwhelmed by a mass of elements, data and information that are completely useless or so analytical and specific as to be misleading and not understandable. Therefore, communication, if it does not follow specific rules of logic and communicative structure, may lead the recipient not to understand exactly the message that the disseminator wants the third party to receive. This applies both to communication between physical entities and to communication between companies and external third-party users. On the other hand, excellent communication cannot be misunderstood and cannot lead to misinterpretation is non-communication. Suppose the company, speaking in particular of the business world and not of communication between physical subjects, does not communicate data, information of an economic, income, sustainability or any other type of issue. In that case, it is making perfect communication that no one can misunderstand. in this case, the company is as if saying: on this subject, I do not want to give information. Non-communication is, therefore, perfect communication because it cannot be misunderstood. It cannot accept such behaviour in all fields of communication. Suppose this can ideally receive in communication between physical subjects where there is a person who does not want to tell certain information to others at the level of company communication to external third parties. In that case, it is only acceptable if the information concerns strategic elements not provided for in touch regulated by law. It is clear that if a specific piece of information is mandatorily required to be provided as part of the documents that the company must make public, the absence of this information represents a gap that renders the report attached to the financial statements invalid, or the sustainability report, which, if it were a mandatory report with a content defined by law, would, in turn, become invalid. But if companies provide the mandatory data required by law, and it is noted that this phrase can be interpreted in various ways in that, for example, comparing various management reports or various notes to the financial statements, one can see clear, explanatory, documents with a series of data exciting and essential for third parties, and compete against the preparation of three or four-page reports that do not even contain the minimum that an informative account should contain. In this case, the non-disclosure and non-disclosure of information, even if not mandatory, has an exact meaning and clearly and unequivocally highlights the position of companies concerning corporate communication to the outside world. Suppose the company, regarding non- mandatory data, does not communicate. In that case, it implements perfect communication in that it demonstrates that all those issues that are not addressed in the reports disseminated to third parties, the company considers to be subject to privacy and of a 32 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