Results 11 to 20 of about 365,790 (277)

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

open access: yesIntangible 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   +1 more source

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

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: 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

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 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

IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2019
: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting.
Dini Wahjoe Hapsari   +2 more
doaj   +1 more source

THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
Reporting is a part of the life of companies, an essential business management tool. In a free market system, in order to make rational rational and informed decisions, the organisations must provide information as per stakeholders need. The disclosure
BOBITAN ROXANA-IOANA, STEFEA PETRU
doaj  

The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2023
This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital.
Hassan Badri Gamchi   +3 more
doaj   +1 more source

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