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The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development [PDF]

Intangible Capital, 2016
Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.
Jordi Morros
doaj   +5 more sources

Integrated reporting [PDF]

SSRN Electronic Journal, 2021
Η παρούσα διδακτορική διατριβή επικεντρώνεται στον τομέα της Ολοκληρωμένης Αναφοράς (ΟΑ) και μελέτα στοιχεία σχετικά με την εταιρική διακυβέρνηση, την ποιότητα των κερδών, τα κόστη αντιπροσώπευσης, την χρηματοοικονομική επίδοση της εταιρείας, την οικονομική αξία των δημοσιευμένων χρηματοοικονομικών μεγεθών και τα μοντέλα αποτίμησης πολλαπλών βάσεων ...
  +4 more sources

Intangible and integrated responding [PDF]

Ekonomija: teorija i praksa, 2022
Compilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the ...
Gogić Nemanja
doaj   +1 more source

SOME ASPECTS REGRADING THE FUTURE OF FINANCIAL REPORTING

Studies and Scientific Researches: Economics Edition, 2021
The financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society ...
Daniel Botez, Mihaela Enachi
doaj   +1 more source

Perspective Paper - Integrated Reporting and Integrated Thinking: A Commentary on the Integrated Reporting Framework (2013) [PDF]

Colombo Business Journal, 2020
The International Integrated Reporting Council (IIRC) issued its Integrated Reporting () framework in 2013 intending to promote integrated thinking in organisational contexts for corporate sustainability.
Chandrasiri Abeysinghe
doaj   +1 more source

Disclosure of ESG-factors in the integrated reporting of oil producing organizations as a basis for making investment decisions

Интеллект. Инновации. Инвестиции, 2022
Today organizations of the oil-producing complex are not limited to financial reporting forms that are mandatory for submission by national and international standards, but also compile reports on sustainable development, corporate social responsibility,
E. S. Derevyankina , D. G. Yankovskaya
doaj   +1 more source

INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS

Модели, системы, сети в экономике, технике, природе и обществе, 2022
Background. Integrated reporting will combine not only indicators that reflect the performance of business, but also indicators that reflect social, personnel, environmental and other aspects of it.
INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS
doaj   +1 more source

Integrated reporting en assurance [PDF]

MAB, 2011
In dit beschouwend artikel worden enkele belangrijke uitdagingen voor assurance bij geïntegreerde verslaggeving besproken. Er wordt ingegaan op de historische ontwikkeling van richtlijnen voor assurance-opdrachten, de huidige context van assurance ...
A. E. M. Kamp-Roelands
doaj   +3 more sources

DEVELOPMENT OF INTEGRATED REPORTING IN ENSURING A BALANCED SYSTEM OF MANAGEMENT SYSTEM INDICATORS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2022
The publication analyzes the existing experience in the formation of integrated reporting by enterprises operating in Ukraine, a model of integrated reporting acceptable for use on its basis was developed and its role in ensuring a balanced system of ...
Михайло Проданчук, Юля Бездушна , Алла Михалків , Наталя Шевчук , Олена Попова   +4 more
doaj   +1 more source

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]

, 2017
Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and ...
ASX Corporate Governance Council (ASX CGC), Black Sun, Frank Bold, GRI and Global Sustainability Standards Board, Institute of Directors in Southern Africa (IoDSA), Institute of Directors in Southern Africa (IoDSA), Institute of Directors in Southern Africa (IoDSA), International Integrated Reporting Council (IIRC), International Integrated Reporting Council (IIRC), International Integrated Reporting Council (IIRC), Johannesburg Stock Exchange (JSE), World Intellectual Capital Initiative   +11 more
core   +1 more source