Results 11 to 20 of about 1,325,823 (331)
The emergence of integrated private reporting [PDF]
Meditari Accountancy Research, 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 +5 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 +4 more
doaj +1 more source
Research of the practice of using integrated thinking in the formation of corporate reporting
Интеллект. 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
Non-financial reporting in the public sector: alternatives, trends and opportunities
Revista 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
Економіка 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
Nonfinancial Reporting, Component of Modern Integrated Reporting
Journal 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
Интеллект. 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 and Investor Clientele [PDF]
, 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
AUDIT OF THE INTEGRATED REPORTING
IJAEDU- International E-Journal of Advances in Education, 2019 The key subject of this publication is definition of the role of the audit in the preparation and verification integrated reporting. The functions of internal audit as an instrument of internal control of the processes of preparation integrated reporting are considered. The authors are disclosed the problems of external audit verification of integrated
V.S., Karagod +2 more
openaire +3 more sources
Report on the Dynamics of Differentiated Integration
SSRN Electronic Journal, 2020 This report examines the dynamics of differentiated integration. In particular, it studies whether differentiated integration is a path-dependent process, in which earlier differentiation increases the likelihood of additional differentiation in the future.
Schimmelfennig, Frank, Winzen, Thomas
openaire +2 more sources