Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues.

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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...

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Bibliographic Details
Call Number:Libro Electrónico
Other Authors: Songini, Lucrezia, Pistoni, Anna, Baret, Pierre, Kunc, Martin H.
Format: Electronic eBook
Language:Inglés
Published: Bingley : Emerald Publishing Limited, 2020.
Series:Studies in Managerial and Financial Accounting Ser.
Subjects:
2008-2009
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
Online Access:Texto completo
Table of 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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