Non-Financial Disclosure and Integrated Reporting
eBook - PDF

Non-Financial Disclosure and Integrated Reporting

Practices and Critical Issues

  1. 280 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Non-Financial Disclosure and Integrated Reporting

Practices and Critical Issues

Book details
Table of contents
Citations

About This Book

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations.
Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting.
Aimed at 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.

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Yes, you can access Non-Financial Disclosure and Integrated Reporting by Lucrezia Songini, Anna Pistoni, Pierre Baret, Martin H. Kunc, Lucrezia Songini, Anna Pistoni, Pierre Baret, Martin Kunc in PDF and/or ePUB format, as well as other popular books in Betriebswirtschaft & Betriebliches Rechnungswesen. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Emerald Publishing Limited
Year
2020
ISBN
9781838679637
Topic
Betriebswirtschaft
Subtopic
Betriebliches Rechnungswesen

Table of contents

  1. NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING
  2. STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING
  3. Copyright Page
  4. Contents
  5. About the Authors
  6. Introduction: Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
  7. PART I: KEY ISSUES AND PRACTICES IN NON-FINANCIAL PERFORMANCE MEASUREMENT
  8. Chapter 1: Desperately Seeking a Standard Metric for Corporate Social Performance
  9. Chapter 2: Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer
  10. Chapter 3: The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies
  11. PART II: KEY ISSUES AND PRACTICES IN INTEGRATED REPORTING
  12. Chapter 4: Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach
  13. Chapter 5: Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept
  14. Chapter 6: Tone at Top in Integrated Reporting: The Role of Non-Financial Performance
  15. Chapter 7: Integrated Reporting Quality: An Analysis of Key Determinants
  16. Conclusion
  17. INDEX