The Boundaries In Financial And Non Financial Reporting

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The Boundaries in Financial and Non-Financial Reporting

Laura Girella
The Boundaries in Financial and Non Financial Reporting Book PDF

Author : Laura Girella
Publisher : Routledge
Page : 123 pages
File Size : 50,9 Mb
Release : 2018-03-16
Category : Business & Economics
ISBN : 9780429996610

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The Boundaries in Financial and Non-Financial Reporting by Laura Girella Pdf

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Non-financial Disclosure and Integrated Reporting

Lino Cinquini,Francesco De Luca
Non financial Disclosure and Integrated Reporting Book PDF

Author : Lino Cinquini,Francesco De Luca
Publisher : Springer Nature
Page : 477 pages
File Size : 43,8 Mb
Release : 2022-02-18
Category : Business & Economics
ISBN : 9783030903558

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Non-financial Disclosure and Integrated Reporting by Lino Cinquini,Francesco De Luca Pdf

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Board Directors and Corporate Social Responsibility

S. Boubaker,D. Nguyen
Board Directors and Corporate Social Responsibility Book PDF

Author : S. Boubaker,D. Nguyen
Publisher : Springer
Page : 274 pages
File Size : 49,7 Mb
Release : 2012-11-14
Category : Business & Economics
ISBN : 9780230389304

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Board Directors and Corporate Social Responsibility by S. Boubaker,D. Nguyen Pdf

This volume introduces readers to recent developments in the fields of board of directors and corporate social responsibility. It also provides new insights and perspectives on corporate governance practices in different countries.

Enhancing Sustainability Through Non-Financial Reporting

Monteiro, Albertina,Borges, Ana Pinto,Vieira, Elvira
Enhancing Sustainability Through Non Financial Reporting Book PDF

Author : Monteiro, Albertina,Borges, Ana Pinto,Vieira, Elvira
Publisher : IGI Global
Page : 329 pages
File Size : 51,5 Mb
Release : 2023-10-16
Category : Business & Economics
ISBN : 9781668490785

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Enhancing Sustainability Through Non-Financial Reporting by Monteiro, Albertina,Borges, Ana Pinto,Vieira, Elvira Pdf

The lack of transparency and accountability in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts, creating a challenge for global sustainability efforts. Furthermore, there is a lack of consensus on the determinants and impacts of non-financial information reporting. In response to these challenges, Enhancing Sustainability Through Non-Financial Reporting, a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira, offers a comprehensive analysis of the relationship between sustainability practices and reporting, and the accounting, finance, and management fields. This book provides a platform for both academics and practitioners to share their empirical and theoretical research on the contributions of organizations to sustainable development, the determinants and impacts of non-financial information reporting, the role of sustainability reporting standards, and the challenges faced by accounting, finance, management, and auditing. It is an essential resource for anyone seeking to enhance sustainability through non-financial reporting and is relevant to a wide range of audiences, including academics, practitioners, and other interested individuals and groups.

REPORTING PRACTICES Financial and Non Financial

Dr. R. UMA DEVI
REPORTING PRACTICES Financial and Non Financial Book PDF

Author : Dr. R. UMA DEVI
Publisher : CSMFL Publications
Page : 235 pages
File Size : 45,5 Mb
Release : 2016-11-20
Category : Business & Economics
ISBN : 9788193278406

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REPORTING PRACTICES Financial and Non Financial by Dr. R. UMA DEVI Pdf

A Perfect Guide for Accountants, Academicians, Management Professionals, Research Scholars and Corporate Bodies etc. A Means of Information on Reporting Practices (Financial and Non-financial), its various aspects, dimensions and policy frameworks. The subject matter is presented in a simple and lucid style that the prospective readers can grasp it easily and quickly. Tried maximum to explain the concept through figures and diagrams in order to make the concept more attractive and simple. Covers all the dimensions of the subject to the best possible extent and the language is simple and understandable for all types of readers. Useful issues are included in order to help the readers, who need the greater details. Reliable data provided in this book is very helpful for the corporate bodies faced with the challenges of reporting for their sustainability in this global environment.

A Research Agenda for Social Finance

Othmar M. Lehner
A Research Agenda for Social Finance Book PDF

Author : Othmar M. Lehner
Publisher : Edward Elgar Publishing
Page : 264 pages
File Size : 41,6 Mb
Release : 2021-05-28
Category : Business & Economics
ISBN : 9781789907964

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A Research Agenda for Social Finance by Othmar M. Lehner Pdf

This insightful Research Agenda explores social finance and impact investing, surveying the latest research in this area. It considers a range of actors from across the social finance ecosystem, from investors and social banks, to the entrepreneurs who propose sustainable solutions and seek finance.

Corporate Social Responsibility in the Global Business World

Meenu Maheshwari,Ashok Kumar Gupta,Pragya Gaur,Nupur Tiwari,Shobhna Goyal
Corporate Social Responsibility in the Global Business World Book PDF

Author : Meenu Maheshwari,Ashok Kumar Gupta,Pragya Gaur,Nupur Tiwari,Shobhna Goyal
Publisher : CRC Press
Page : 263 pages
File Size : 51,7 Mb
Release : 2024-07-26
Category : Business & Economics
ISBN : 9781000908893

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Corporate Social Responsibility in the Global Business World by Meenu Maheshwari,Ashok Kumar Gupta,Pragya Gaur,Nupur Tiwari,Shobhna Goyal Pdf

Now more than ever, there is a growing importance for companies to ramp up their focus on social responsibility. An effective CSR program can have a positive impact on companies, employees, and consumers. This new volume, Corporate Social Responsibility in the Global Business World: A Conceptual, Regulatory, and Illustrative Framework, covers the parameters of corporate social responsibility around the world, elucidating the concepts, evolution, cultural dimensions, key areas, and disclosure and reporting methods and how CSR is being considered and implemented across the globe. The book also offers a future outlook for CSR. The book begins with a thorough introduction to CSR, covering its meaning and definition along with the principles of CSR for effective implementation, its inherent benefits, and its challenges. It goes on to cover the status of CSR in emerging economies with the emphasis on emerging trends in corporate governance, reporting, indexing, and certification. The volume considers the evolution of CSR from voluntary to mandatory along with the underlining advantages and disadvantages while also giving comparisons of CSR in developed versus developing nations. The book looks at the regulations and legislation around the world pertaining to CSR, such as universal GRI standards and legislative framework of countries like UK, USA, India, Germany, France, Canada, China, and Indonesia that have been sketched out covering expenditures, disclosure, and reporting obligations. The authors share case studies of implemented CSR projects, initiatives, and practices, highlighting several societal and environmental issues either through stakeholder relations and collaborations with NGOs or agencies or by adhering to government regulations for CSR compliance. This book provides a valuable overview of CSR and how effective implementation can lead to a corporation’s contribution to worldwide and regional sustainability and the well-being of society and the environment.

Non-Financial Disclosure and Integrated Reporting

Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc
Non Financial Disclosure and Integrated Reporting Book PDF

Author : Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 44,8 Mb
Release : 2020-03-12
Category : Business & Economics
ISBN : 9781838679651

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Non-Financial Disclosure and Integrated Reporting by Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc Pdf

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.

The Routledge Handbook of Integrated Reporting

Charl de Villiers,Pei-Chi Hsiao,Warren Maroun
The Routledge Handbook of Integrated Reporting Book PDF

Author : Charl de Villiers,Pei-Chi Hsiao,Warren Maroun
Publisher : Routledge
Page : 487 pages
File Size : 41,8 Mb
Release : 2020-05-11
Category : Business & Economics
ISBN : 9781000070354

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The Routledge Handbook of Integrated Reporting by Charl de Villiers,Pei-Chi Hsiao,Warren Maroun Pdf

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Environmental Accounting and Reporting

Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Environmental Accounting and Reporting Book PDF

Author : Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publisher : Springer
Page : 400 pages
File Size : 49,8 Mb
Release : 2017-04-05
Category : Business & Economics
ISBN : 9783319509181

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Environmental Accounting and Reporting by Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva Pdf

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Digital Science 2019

Tatiana Antipova,Álvaro Rocha
Digital Science 2019 Book PDF

Author : Tatiana Antipova,Álvaro Rocha
Publisher : Springer Nature
Page : 558 pages
File Size : 54,9 Mb
Release : 2019-12-19
Category : Computers
ISBN : 9783030377373

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Digital Science 2019 by Tatiana Antipova,Álvaro Rocha Pdf

This book presents the proceedings of the 2019 International Conference on Digital Science (DSIC 2019), held in Limassol, Cyprus, on October 11–13, 2019. DSIC 2019 was an international forum for researchers and practitioners to present and discuss the most recent innovations, trends, results, experiences and concerns in digital science. The main goal of the conference was to efficiently disseminate original findings in the natural and social sciences, art & the humanities. The contributions in the book address the following topics: Digital Art & Humanities Digital Economics Digital Education Digital Engineering Digital Finance, Business & Banking Digital Healthcare, Hospitals & Rehabilitation Digital Media Digital Medicine, Pharma & Public Health Digital Public Administration Digital Technology & Applied Sciences Digital Virtual Reality

IFRS and XBRL

Kurt Ramin,Cornelis Reiman
IFRS and XBRL Book PDF

Author : Kurt Ramin,Cornelis Reiman
Publisher : John Wiley & Sons
Page : 532 pages
File Size : 42,5 Mb
Release : 2013-03-27
Category : Business & Economics
ISBN : 9781118387856

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IFRS and XBRL by Kurt Ramin,Cornelis Reiman Pdf

International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book: provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making demonstrates the importance of disclosure checklists offers illustrative financial statements arising from IFRS looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting explores how business reporting can be improved, for example through the addition of non-financial reporting examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.

Disruption in Financial Reporting

Krish Bhaskar,John Flower
Disruption in Financial Reporting Book PDF

Author : Krish Bhaskar,John Flower
Publisher : Routledge
Page : 93 pages
File Size : 48,8 Mb
Release : 2021-01-21
Category : Business & Economics
ISBN : 9781000372922

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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.

Integrated Reporting

Samuel O. Idowu,Mara Del Baldo
Integrated Reporting Book PDF

Author : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 41,7 Mb
Release : 2019-01-04
Category : Business & Economics
ISBN : 9783030017194

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Integrated Reporting by Samuel O. Idowu,Mara Del Baldo Pdf

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

Investor Oriented Corporate Social Responsibility Reporting

Jane Thostrup Jagd
Investor Oriented Corporate Social Responsibility Reporting Book PDF

Author : Jane Thostrup Jagd
Publisher : Routledge
Page : 141 pages
File Size : 50,5 Mb
Release : 2014-08-27
Category : Business & Economics
ISBN : 9781317743538

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Investor Oriented Corporate Social Responsibility Reporting by Jane Thostrup Jagd Pdf

Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.