Integrated Reporting: Antecedents and Perspectives for Organizations and Stakeholders
Saved in:
| Other Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cham
Springer
[2019]
|
| Series: | CSR, Sustainability, Ethics & Governance
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xxiii, 393 Seiten Illustrationen |
| ISBN: | 9783030017187 |
| ISSN: | 2196-7075 |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV045498661 | ||
| 003 | DE-604 | ||
| 005 | 20190321 | ||
| 007 | t | ||
| 008 | 190306s2019 a||| |||| 00||| eng d | ||
| 020 | |a 9783030017187 |9 978-3-030-01718-7 | ||
| 035 | |a (OCoLC)1090772032 | ||
| 035 | |a (DE-599)BVBBV045498661 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-355 | ||
| 082 | 0 | |a 657 |2 23 | |
| 084 | |a QP 341 |0 (DE-625)141862: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 245 | 1 | 0 | |a Integrated Reporting |b Antecedents and Perspectives for Organizations and Stakeholders |c edited by Samuel O. Idowu, Mara Del Baldo |
| 264 | 1 | |a Cham |b Springer |c [2019] | |
| 300 | |a xxiii, 393 Seiten |b Illustrationen | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a CSR, Sustainability, Ethics & Governance |x 2196-7075 | |
| 650 | 4 | |a Accounting/Auditing | |
| 650 | 4 | |a Corporate Environmental Management | |
| 650 | 4 | |a Corporate Social Responsibility | |
| 650 | 4 | |a Sustainable Development | |
| 650 | 4 | |a Sustainability Management | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Industrial management-Environmen | |
| 650 | 4 | |a Social responsibility of busines | |
| 650 | 4 | |a Sustainable development | |
| 650 | 0 | 7 | |a Nachhaltigkeitsbericht |0 (DE-588)7700270-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Geschäftsbericht |0 (DE-588)4129201-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 2 | |a Geschäftsbericht |0 (DE-588)4129201-7 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 1 | 1 | |a Nachhaltigkeitsbericht |0 (DE-588)7700270-2 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Idowu, Samuel O. |0 (DE-588)1046873733 |4 edt | |
| 700 | 1 | |a Del Baldo, Mara |0 (DE-588)171802993 |4 edt | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-3-030-01719-4 |
| 856 | 4 | 2 | |m Digitalisierung UB Regensburg - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030883383&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-030883383 | ||
Record in the Search Index
| _version_ | 1804179430694715392 |
|---|---|
| adam_text | Contents
1 Coping with Integrated Reporting: An Overview of Financial
and Social Reporting Using the Integrated Approach. ............. 1
Samuel O. Idowu and Mara Del Baldo
Part I Theoretical Insights and Outlooks on Integrated Reporting
2 Theoretical Perspectives on Purposes and Users of Integrated
Reporting: A Literature Review................................. 13
Maria-Teresa Speziale
3 Theoretical Insights on Integrated Reporting: Valuing the Financial,
Social and Sustainability Disclosures.......................... 61
Mark Anthony Camilleri
4 The Evolution of Corporate Sustainability and Corporate Social
Responsibility Towards the Common Goal of Integrated
Reporting................ . . ..................................... 77
Ioana Dragu
5 Small and Medium-Sized Organisations: Why and How Do They
Implement Integrated Reporting?................................... 95
Mara Del Baldo
Part II Critical Perspectives on Integrated Reporting in Theory
and Practice
6 From Sustainability to Integrated Reporting: How the IIRC
Framework Affected Disclosures by a Financial Institution
in Australia................................................... 125
Federica Casonato, Federica Fameti, and John Dumay
xi
Contents
xii
7 The Impact of Triple Bottom Dispersal of Actions on Integrated
Reporting: A Critical Perspective................................ 141
Adriana Schiopoiu Burlea
8 The Mimicry of Integrated Reporting: An Analysis
of the Principles-Based Approach ............................... 153
Adriana Tiron-Tudor, Tudor Oprisor, and Gianluca Zanellato
9 Integrated Report: Is it a Strong or Weak Accountability Tool? . . . 169
Antonella Silvestri and Stefania Veltri
10 Integrated Reporting, Integrated Thinking and Gaming Companies:
Myths and Paradoxes............................................... 185
Maria-Gabriella Baldarelli
11 Assurance on Integrated Reporting: A Critical Perspective......... 199
Miriam Corrado, Paola Demartini, and John Dumay
12 Value-Oriented and Rental Approach in IR of Private Water
Utilities Companies........ .................................... 219
Ninel Nesheva-Kiosseva
13 Corporate Reporting Practices Concerning Non-financial Aspects:
A Possible Prolix?.............................................. 241
Adriana Tiron-Tudor, Diana-Lavinia Martin,
and Teodora Viorica Farcas
Part III Implementing Integrated Reporting in Different Countries
and Organisations: Issues, Benefits and Challenges
14 Integrated Reporting and Materiality Process Disclosure
in European Sustainability Oriented Companies.................... 267
Tiziana De Cristofaro and Carmela Gulluscio
15 Are Integrated Reports Really Integrated in Spain?................ 291
Belen Femandez-Feijoo, Silvia Romero, and Silvia Ruiz Blanco
16 Early Adopters of Integrated Reporting: The Practical Evidence
from Warsaw Stock Exchange Companies........................... 319
Maria Aluchna and Maria Roszkowska-Menkes
17 King Codes on Corporate Governance and ESG Performance:
Evidence from FTSE/JSE All-Share Index......................... . 341
Federica Doni, Antonio Corvino, and Silvio Bianchi Martini
18 Integrated Reporting in India: Research Findings and Insights .... 365
Sumona Ghosh
Index
387
|
| any_adam_object | 1 |
| author2 | Idowu, Samuel O. Del Baldo, Mara |
| author2_role | edt edt |
| author2_variant | s o i so soi b m d bm bmd |
| author_GND | (DE-588)1046873733 (DE-588)171802993 |
| author_facet | Idowu, Samuel O. Del Baldo, Mara |
| building | Verbundindex |
| bvnumber | BV045498661 |
| classification_rvk | QP 341 QP 820 |
| ctrlnum | (OCoLC)1090772032 (DE-599)BVBBV045498661 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02421nam a2200589zc 4500</leader><controlfield tag="001">BV045498661</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20190321 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">190306s2019 a||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783030017187</subfield><subfield code="9">978-3-030-01718-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1090772032</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV045498661</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">23</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 341</subfield><subfield code="0">(DE-625)141862:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Integrated Reporting</subfield><subfield code="b">Antecedents and Perspectives for Organizations and Stakeholders</subfield><subfield code="c">edited by Samuel O. Idowu, Mara Del Baldo</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cham</subfield><subfield code="b">Springer</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xxiii, 393 Seiten</subfield><subfield code="b">Illustrationen</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">CSR, Sustainability, Ethics & Governance</subfield><subfield code="x">2196-7075</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting/Auditing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporate Environmental Management</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporate Social Responsibility</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sustainable Development</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sustainability Management</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Industrial management-Environmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Social responsibility of busines</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sustainable development</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Nachhaltigkeitsbericht</subfield><subfield code="0">(DE-588)7700270-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Geschäftsbericht</subfield><subfield code="0">(DE-588)4129201-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Geschäftsbericht</subfield><subfield code="0">(DE-588)4129201-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Nachhaltigkeitsbericht</subfield><subfield code="0">(DE-588)7700270-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Idowu, Samuel O.</subfield><subfield code="0">(DE-588)1046873733</subfield><subfield code="4">edt</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Del Baldo, Mara</subfield><subfield code="0">(DE-588)171802993</subfield><subfield code="4">edt</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-3-030-01719-4</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Regensburg - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030883383&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-030883383</subfield></datafield></record></collection> |
| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV045498661 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T08:19:45Z |
| institution | BVB |
| isbn | 9783030017187 |
| issn | 2196-7075 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030883383 |
| oclc_num | 1090772032 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | xxiii, 393 Seiten Illustrationen |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Springer |
| record_format | marc |
| series2 | CSR, Sustainability, Ethics & Governance |
| spelling | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders edited by Samuel O. Idowu, Mara Del Baldo Cham Springer [2019] xxiii, 393 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier CSR, Sustainability, Ethics & Governance 2196-7075 Accounting/Auditing Corporate Environmental Management Corporate Social Responsibility Sustainable Development Sustainability Management Accounting Industrial management-Environmen Social responsibility of busines Sustainable development Nachhaltigkeitsbericht (DE-588)7700270-2 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Geschäftsbericht (DE-588)4129201-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Unternehmen (DE-588)4061963-1 s Rechnungswesen (DE-588)4048732-5 s Geschäftsbericht (DE-588)4129201-7 s DE-604 Nachhaltigkeitsbericht (DE-588)7700270-2 s Idowu, Samuel O. (DE-588)1046873733 edt Del Baldo, Mara (DE-588)171802993 edt Erscheint auch als Online-Ausgabe 978-3-030-01719-4 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030883383&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders Accounting/Auditing Corporate Environmental Management Corporate Social Responsibility Sustainable Development Sustainability Management Accounting Industrial management-Environmen Social responsibility of busines Sustainable development Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Unternehmen (DE-588)4061963-1 gnd Geschäftsbericht (DE-588)4129201-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)7700270-2 (DE-588)4061963-1 (DE-588)4129201-7 (DE-588)4048732-5 (DE-588)4143413-4 |
| title | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders |
| title_auth | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders |
| title_exact_search | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders |
| title_full | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders edited by Samuel O. Idowu, Mara Del Baldo |
| title_fullStr | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders edited by Samuel O. Idowu, Mara Del Baldo |
| title_full_unstemmed | Integrated Reporting Antecedents and Perspectives for Organizations and Stakeholders edited by Samuel O. Idowu, Mara Del Baldo |
| title_short | Integrated Reporting |
| title_sort | integrated reporting antecedents and perspectives for organizations and stakeholders |
| title_sub | Antecedents and Perspectives for Organizations and Stakeholders |
| topic | Accounting/Auditing Corporate Environmental Management Corporate Social Responsibility Sustainable Development Sustainability Management Accounting Industrial management-Environmen Social responsibility of busines Sustainable development Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Unternehmen (DE-588)4061963-1 gnd Geschäftsbericht (DE-588)4129201-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting/Auditing Corporate Environmental Management Corporate Social Responsibility Sustainable Development Sustainability Management Accounting Industrial management-Environmen Social responsibility of busines Sustainable development Nachhaltigkeitsbericht Unternehmen Geschäftsbericht Rechnungswesen Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030883383&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT idowusamuelo integratedreportingantecedentsandperspectivesfororganizationsandstakeholders AT delbaldomara integratedreportingantecedentsandperspectivesfororganizationsandstakeholders |