Non-Financial Disclosure and Integrated Reporting :: Practices and Critical Issues.
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 vo...
Gespeichert in:
| Weitere Verfasser: | , , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley :
Emerald Publishing Limited,
2020.
|
| Schriftenreihe: | Studies in Managerial and Financial Accounting Ser.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (214 pages) |
| ISBN: | 1838679650 9781838679651 |
Internformat
MARC
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| 520 | |a 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. | ||
| 505 | 0 | |a Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. | |
| 650 | 0 | |a Managerial accounting. |0 http://id.loc.gov/authorities/subjects/sh85080364 | |
| 650 | 0 | |a Performance standards. |0 http://id.loc.gov/authorities/subjects/sh85099815 | |
| 650 | 0 | |a Social responsibility of business. |0 http://id.loc.gov/authorities/subjects/sh90005735 | |
| 650 | 0 | |a Business ethics. |0 http://id.loc.gov/authorities/subjects/sh85018297 | |
| 650 | 0 | |a Global Financial Crisis, 2008-2009 |x Social aspects. | |
| 650 | 6 | |a Comptabilité de gestion. | |
| 650 | 6 | |a Rendement au travail |x Normes. | |
| 650 | 6 | |a Entreprises |x Responsabilité sociale. | |
| 650 | 6 | |a Morale des affaires. | |
| 650 | 6 | |a Crise financière mondiale, 2008-2009 |x Aspect social. | |
| 650 | 7 | |a Business ethics & social responsibility. |2 bicssc | |
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| 648 | 7 | |a 2008-2009 |2 fast | |
| 700 | 1 | |a Songini, Lucrezia. | |
| 700 | 1 | |a Pistoni, Anna. | |
| 700 | 1 | |a Baret, Pierre. | |
| 700 | 1 | |a Kunc, Martin H. | |
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| contents | Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. |
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| discipline | Wirtschaftswissenschaften |
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| era_facet | 2008-2009 |
| format | Electronic eBook |
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| id | ZDB-4-EBU-on1145615529 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:36Z |
| institution | BVB |
| isbn | 1838679650 9781838679651 |
| language | English |
| oclc_num | 1145615529 |
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| series | Studies in Managerial and Financial Accounting Ser. |
| series2 | Studies in Managerial and Financial Accounting Ser. ; |
| spelling | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. Bingley : Emerald Publishing Limited, 2020. 1 online resource (214 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies in Managerial and Financial Accounting Ser. ; v. 34 Print version record. 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. Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Performance standards. http://id.loc.gov/authorities/subjects/sh85099815 Social responsibility of business. http://id.loc.gov/authorities/subjects/sh90005735 Business ethics. http://id.loc.gov/authorities/subjects/sh85018297 Global Financial Crisis, 2008-2009 Social aspects. Comptabilité de gestion. Rendement au travail Normes. Entreprises Responsabilité sociale. Morale des affaires. Crise financière mondiale, 2008-2009 Aspect social. Business ethics & social responsibility. bicssc Business & Economics General. bisacsh Business ethics fast Managerial accounting fast Performance standards fast Social aspects fast Social responsibility of business fast Global Financial Crisis (2008-2009) fast https://id.oclc.org/worldcat/entity/E39Qhp4vBbr3T8xBMDbJhDhGmm 2008-2009 fast Songini, Lucrezia. Pistoni, Anna. Baret, Pierre. Kunc, Martin H. Print version: Songini, Lucrezia. Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. Bingley : Emerald Publishing Limited, ©2020 9781838679644 Studies in Managerial and Financial Accounting Ser. FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2267018 Volltext |
| spellingShingle | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. Studies in Managerial and Financial Accounting Ser. Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Performance standards. http://id.loc.gov/authorities/subjects/sh85099815 Social responsibility of business. http://id.loc.gov/authorities/subjects/sh90005735 Business ethics. http://id.loc.gov/authorities/subjects/sh85018297 Global Financial Crisis, 2008-2009 Social aspects. Comptabilité de gestion. Rendement au travail Normes. Entreprises Responsabilité sociale. Morale des affaires. Crise financière mondiale, 2008-2009 Aspect social. Business ethics & social responsibility. bicssc Business & Economics General. bisacsh Business ethics fast Managerial accounting fast Performance standards fast Social aspects fast Social responsibility of business fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85080364 http://id.loc.gov/authorities/subjects/sh85099815 http://id.loc.gov/authorities/subjects/sh90005735 http://id.loc.gov/authorities/subjects/sh85018297 |
| title | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_auth | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_exact_search | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_full | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_fullStr | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_full_unstemmed | Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. |
| title_short | Non-Financial Disclosure and Integrated Reporting : |
| title_sort | non financial disclosure and integrated reporting practices and critical issues |
| title_sub | Practices and Critical Issues. |
| topic | Managerial accounting. http://id.loc.gov/authorities/subjects/sh85080364 Performance standards. http://id.loc.gov/authorities/subjects/sh85099815 Social responsibility of business. http://id.loc.gov/authorities/subjects/sh90005735 Business ethics. http://id.loc.gov/authorities/subjects/sh85018297 Global Financial Crisis, 2008-2009 Social aspects. Comptabilité de gestion. Rendement au travail Normes. Entreprises Responsabilité sociale. Morale des affaires. Crise financière mondiale, 2008-2009 Aspect social. Business ethics & social responsibility. bicssc Business & Economics General. bisacsh Business ethics fast Managerial accounting fast Performance standards fast Social aspects fast Social responsibility of business fast |
| topic_facet | Managerial accounting. Performance standards. Social responsibility of business. Business ethics. Global Financial Crisis, 2008-2009 Social aspects. Comptabilité de gestion. Rendement au travail Normes. Entreprises Responsabilité sociale. Morale des affaires. Crise financière mondiale, 2008-2009 Aspect social. Business ethics & social responsibility. Business & Economics General. Business ethics Managerial accounting Performance standards Social aspects Social responsibility of business |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2267018 |
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