Business Models And Corporate Reporting

Author : Lorenzo Simoni
Publisher : Routledge
Page : 112 pages
File Size : 50,6 Mb
Release : 2021-09-19
Category : Business & Economics
ISBN : 9781000439618

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Business Models and Corporate Reporting by Lorenzo Simoni Pdf

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

Author : Samuel A. DiPiazza, Jr.,Robert G. Eccles
Publisher : John Wiley & Sons
Page : 210 pages
File Size : 51,6 Mb
Release : 2002-09-18
Category : Business & Economics
ISBN : 9780471432531

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Building Public Trust by Samuel A. DiPiazza, Jr.,Robert G. Eccles Pdf

Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.

Author : Soner Gokten
Publisher : BoD – Books on Demand
Page : 342 pages
File Size : 43,5 Mb
Release : 2017-09-20
Category : Business & Economics
ISBN : 9789535135494

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Accounting and Corporate Reporting by Soner Gokten Pdf

We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Author : Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon
Publisher : Routledge
Page : 406 pages
File Size : 43,5 Mb
Release : 2020-02-19
Category : Business & Economics
ISBN : 9780429774607

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International Corporate Reporting by Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon Pdf

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Author : Carol Adams,Elaine Cohen,Dwayne Baraka
Publisher : Routledge
Page : 237 pages
File Size : 53,9 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351274821

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Better Corporate Reporting by Carol Adams,Elaine Cohen,Dwayne Baraka Pdf

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Author : Krish Bhaskar,John Flower
Publisher : Routledge
Page : 144 pages
File Size : 50,5 Mb
Release : 2021-01-21
Category : Business & Economics
ISBN : 9781000372816

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Disruption in Financial Reporting by Krish Bhaskar,John Flower Pdf

Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

Author : CFA Institute
Publisher : Unknown
Page : 62 pages
File Size : 45,6 Mb
Release : 2005
Category : Accounting
ISBN : OCLC:300797437

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A Comprehensive Business Reporting Model by CFA Institute Pdf

Author : Charlotte Villiers
Publisher : Cambridge University Press
Page : 15 pages
File Size : 40,8 Mb
Release : 2006-06-01
Category : Law
ISBN : 9781139456210

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Corporate Reporting and Company Law by Charlotte Villiers Pdf

The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.

Author : Carol Adams,Elaine Cohen,Dwayne Baraka
Publisher : Routledge
Page : 331 pages
File Size : 46,9 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351274838

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Better Corporate Reporting by Carol Adams,Elaine Cohen,Dwayne Baraka Pdf

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Author : Eva Kaili,Dimitrios Psarrakis,Raz van Hoinaru
Publisher : Springer
Page : 204 pages
File Size : 44,9 Mb
Release : 2019-02-28
Category : Business & Economics
ISBN : 9783030028312

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New Models of Financing and Financial Reporting for European SMEs by Eva Kaili,Dimitrios Psarrakis,Raz van Hoinaru Pdf

This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some. The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.

Author : Pallavi Tyagi,Simon Grima,Kiran Sood,Balamurugan Balusamy,Ercan Ozen,Eleftherios Thalassinos
Publisher : Emerald Group Publishing
Page : 258 pages
File Size : 45,5 Mb
Release : 2023-05-29
Category : Business & Economics
ISBN : 9781803825571

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Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy by Pallavi Tyagi,Simon Grima,Kiran Sood,Balamurugan Balusamy,Ercan Ozen,Eleftherios Thalassinos Pdf

The Covid 19 pandemic has created chaos in the business world and forced leaders to rethink their operational status quo. Balancing the physical and virtual spaces of the global digital economy has called for additional support from data-driven technologies like smart analytics and artificial intelligence.

Author : James Guthrie,John Dumay,Federica Ricceri,Christian Nielsen
Publisher : Routledge
Page : 508 pages
File Size : 52,8 Mb
Release : 2017-09-22
Category : Business & Economics
ISBN : 9781315393087

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The Routledge Companion to Intellectual Capital by James Guthrie,John Dumay,Federica Ricceri,Christian Nielsen Pdf

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Author : Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone
Publisher : Springer Science & Business Media
Page : 350 pages
File Size : 45,5 Mb
Release : 2013-11-27
Category : Business & Economics
ISBN : 9783319021683

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Integrated Reporting by Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone Pdf

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Author : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 218 pages
File Size : 52,7 Mb
Release : 2012-10-01
Category : Business & Economics
ISBN : 9781118238066

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Corporate Sustainability by Ann Brockett,Zabihollah Rezaee Pdf

Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

Author : Institute of Chartered Accountants in England and Wales
Publisher : Unknown
Page : 78 pages
File Size : 52,6 Mb
Release : 2003
Category : Business report writing
ISBN : 1841522058

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New reporting models for business by Institute of Chartered Accountants in England and Wales Pdf