Results 11 to 20 of about 1,396,642 (218)

THE CHALLENGES FACING BUSINESSES IN LEBANON IN ADOPTING AND APPLYING INTEGRATED REPORTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Integrated reporting is a type of corporate reporting that aims to combine important financial and non-financial information and show how it relates to each other.
MALAK BOU DIAB   +2 more
doaj  

Research of the practice of using integrated thinking in the formation of corporate reporting

open access: yesИнтеллект. Инновации. Инвестиции, 2022
In conditions of economic uncertainty, issues related to the disclosure of information in corporate reporting focused on a wide range of stakeholders are of paramount importance, which requires analysis and generalization of best practices in this area ...
I. N. Bogataya
doaj   +1 more source

ECONOMIC CATEGORY VALUE IN THE CONTEXT OF DISCLOSURE OF INTEGRATED REPORTING IN ENTERPRISES MANAGEMENT SYSTEM

open access: yesЕкономіка та право, 2018
The question of interpretation of the definition value in the context of disclosure of the essence of the integrated reporting of domestic enterprises is considered.
V.Yu. Makarenko
doaj   +1 more source

The emergence of integrated private reporting [PDF]

open access: yes, 2015
Purpose: Private social and environmental reporting (SER) has grown considerably in recent years, consistent with a rise in institutional investor engagement and dialogue with investee companies. We interpret the emergence of integrated private reporting
Atkins, Jill   +3 more
core   +2 more sources

Non-financial reporting in the public sector: alternatives, trends and opportunities

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2019
In recent years, different non-financial information models have arisen, both in the private  and  public sectors, trying to complete the traditional financial reports prepared by companies and public administrations.
Vicente Montesinos, Isabel Brusca
doaj   +1 more source

Integrated Reporting and Investor Clientele [PDF]

open access: yes, 2014
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient
Serafeim, Georgios
core   +2 more sources

Nonfinancial Reporting, Component of Modern Integrated Reporting

open access: yesJournal of Danubian Studies and Research, 2023
The sustainable development of the business environment requires a permanent connection between it and the community through the lens of social responsibility and environmental issues. Society in general and the business world in particular are used to
Cornelia Maria Nițu
doaj  

Integrated reporting: history, verification, prospects

open access: yesИнтеллект. Инновации. Инвестиции, 2023
The article is devoted to the study of integrated reporting as a dynamically developing part of corporate reporting. Public non-financial reporting is defined as a set of indicators reflecting the goals, approaches and performance of corporations on ...
N. A. Kamordzhanova   +2 more
doaj   +1 more source

Integrated reporting in commercial organizations

open access: yesУчёт. Анализ. Аудит, 2022
The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information ...
Yu. N. Kirkach
doaj   +1 more source

The Future of Corporate Reporting: Integrated Reporting

open access: yes, 2019
Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still ...
Sarioglu, M.   +2 more
openaire   +3 more sources

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