Results 11 to 20 of about 10,031,513 (266)
DEVELOPMENT OF SUSTAINABILITY REPORTING TOWARDS COMMON STANDARDS
European Journal of Higher Education and Academic AdvancementPurpose – The purpose of this paper is to to study the current “soup of letters”, that is different standard setters and frameworks on sustainability reporting. Design/methodology/approach – This paper conducts a traditional literature review based on the studies investigating the development of sustainability reporting towards common standards ...
Makhliyo Atoeva Djalolitdinovna +1 more
core +4 more sources
COMMON REPORTING STANDARD E SIGILO BANCÁRIO NO BRASIL [PDF]
, 2018 Acompanhando a tendência global de cooperação intergovernamental e boas práticas fiscais, por meio de programas de transparência e trocas de informações, o Brasil assinou a Convenção Multilateral para Intercâmbio Internacional de Informações Tributárias, aderindo formalmente, com isso, ao Common Reporting Standard (CRS).
Scudeler, Mateo
openaire +2 more sources
A Call to Action: From Evolution to Revolution on the Common Reporting Standard [PDF]
SSRN Electronic Journal, 2018 As a result of technical development and globalisation, investing abroad has become much more accessible, and thus capable of facilitating the transference of wealth and income to offshore locations with the aim of evading tax obligations at home. In this regard, the Automatic Exchange of Information (AEOI) across countries is an important weapon in ...
Casi-Eberhard, Elisa +3 more
openaire +4 more sources
Supercomputing with MPI meets the Common Workflow Language standards: an experience report [PDF]
2020 IEEE/ACM Workflows in Support of Large-Scale Science (WORKS), 2020 Use of standards-based workflows is still somewhat unusual by high-performance computing users. In this paper we describe the experience of using the Common Workflow Language (CWL) standards to describe the execution, in parallel, of MPI-parallelised applications.
Rupert W. Nash +3 more
openaire +4 more sources
Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core +2 more sources
Common Patient-Reported Outcomes across ICHOM Standard Sets - The potential contribution of PROMIS [PDF]
BMC Medical Informatics and Decision Making, 2020 The International Consortium for Health Outcomes Measurement (ICHOM) develops condition-specific Standard Sets of outcomes to be measured in clinical practice for value-based healthcare evaluation. Standard Sets are developed by different working groups, which is inefficient and may lead to inconsistencies in selected PROs and PROMs.
Caroline B. Terwee +5 more
openaire +5 more sources
Cross-border tax evasion after the common reporting standard: Game over? [PDF]
Journal of Public Economics, 2018 Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have committed to implement it into respective national laws by 2018 ...
Casi-Eberhard, Elisa +2 more
openaire +7 more sources
Correlation Model between Economic Development and Environmental Performance on the Basis of Non-Financial Reporting [PDF]
Экономика региона, 2016 The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI) is determined as an optimal standard of sustainability reporting for the use in the Russian conditions.
Vladimir Dmitrievich Bogdanov +3 more
doaj +1 more source
Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
core +3 more sources
Standardized reporting of functioning information on ICF-based common metrics
European Journal of Physical and Rehabilitation Medicine, 2018 In clinical practice and research a variety of clinical data collection tools are used to collect information on people's functioning for clinical practice and research and national health information systems. Reporting on ICF-based common metrics enables standardized documentation of functioning information in national health information systems.
Prodinger, Birgit +2 more
openaire +3 more sources