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Non-financial disclosure and integrated reporting : practices and critical issues /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Songini, Lucrezia (Editor ), Pistoni, Anna (Editor ), Baret, Pierre (Editor ), Kunc, Martin (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, United Kingdom : Emerald Publishing Limited, [2020]
Colección:Studies in managerial and financial accounting ; v. 34.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Introduction: Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
  • PART I: KEY ISSUES AND PRACTICES IN NON-FINANCIAL PERFORMANCE MEASUREMENT
  • Chapter 1: Desperately Seeking a Standard Metric for Corporate Social Performance
  • Chapter 2: Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer
  • Chapter 3: The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies
  • PART II: KEY ISSUES AND PRACTICES IN INTEGRATED REPORTING
  • Chapter 4: Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach
  • Chapter 5: Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept
  • Chapter 6: Tone at Top in Integrated Reporting: The Role of Non-Financial Performance
  • Chapter 7: Integrated Reporting Quality: An Analysis of Key Determinants
  • Conclusion.