Non Financial Disclosure And Integrated Reporting PDF Download
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Author | : Lino Cinquini |
Publisher | : Springer Nature |
Total Pages | : 477 |
Release | : 2022-02-18 |
Genre | : Business & Economics |
ISBN | : 3030903559 |
Download Non-financial Disclosure and Integrated Reporting Book in PDF, ePub and Kindle
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Author | : Lucrezia Songini |
Publisher | : Emerald Group Publishing |
Total Pages | : 216 |
Release | : 2020-03-12 |
Genre | : Business & Economics |
ISBN | : 1838679634 |
Download Non-Financial Disclosure and Integrated Reporting Book in PDF, ePub and Kindle
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author | : Samuel O. Idowu |
Publisher | : Springer |
Total Pages | : 405 |
Release | : 2019-01-04 |
Genre | : Business & Economics |
ISBN | : 3030017192 |
Download Integrated Reporting Book in PDF, ePub and Kindle
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Author | : Laura Girella |
Publisher | : Routledge |
Total Pages | : 123 |
Release | : 2018-03-16 |
Genre | : Business & Economics |
ISBN | : 0429996616 |
Download The Boundaries in Financial and Non-Financial Reporting Book in PDF, ePub and Kindle
Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.
Author | : Rosa Lombardi |
Publisher | : Springer Nature |
Total Pages | : 110 |
Release | : 2021-08-31 |
Genre | : Business & Economics |
ISBN | : 3030811271 |
Download The Going-Concern-Principle in Non-Financial Disclosure Book in PDF, ePub and Kindle
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
Author | : Stefania Veltri |
Publisher | : Springer Nature |
Total Pages | : 176 |
Release | : 2020-07-31 |
Genre | : Business & Economics |
ISBN | : 3030479218 |
Download Mandatory Non-financial Risk-Related Disclosure Book in PDF, ePub and Kindle
This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.
Author | : Cristiano Busco |
Publisher | : Springer Science & Business Media |
Total Pages | : 354 |
Release | : 2013-11-27 |
Genre | : Business & Economics |
ISBN | : 3319021680 |
Download Integrated Reporting Book in PDF, ePub and Kindle
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Author | : Robert G. Eccles |
Publisher | : |
Total Pages | : 235 |
Release | : 2010 |
Genre | : Corporation reports |
ISBN | : 9781119199960 |
Download One Report Book in PDF, ePub and Kindle
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tre.
Author | : Mark Anthony Camilleri |
Publisher | : |
Total Pages | : 21 |
Release | : 2018 |
Genre | : |
ISBN | : |
Download Theoretical Insights on Integrated Reporting Book in PDF, ePub and Kindle
PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting.Design/methodology/approachFollowing a review of relevant theories in business and society literature, this contribution examines the latest developments in corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's.
Author | : Laura Girella |
Publisher | : Routledge |
Total Pages | : 97 |
Release | : 2021-02-15 |
Genre | : Business & Economics |
ISBN | : 1000366820 |
Download Integrated Reporting and Corporate Governance Book in PDF, ePub and Kindle
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.