Results 11 to 20 of about 16,722,755 (291)
Cogent Economics & Finance, 2022 Although scholars and practitioners are recently showing a growing interest in integrated reporting, investigating the variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims to fill
Abdallah A. S. Fayad +2 more
semanticscholar +1 more source
Sustainable Production and Consumption, 2021 Despite the importance of circular economy-related corporate reporting, the way companies communicate their transition toward a circular economy through sustainability and integrated reporting has not yet been examined.
N. Gunarathne +4 more
semanticscholar +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 quality and BoD characteristics: an empirical analysis
Journal of Management and Governance, 2021 The amount of literature on IR has grown over the last few years, but while particular attention has been paid to the variables that can play a role in IR adoption, IR quality and its determinants are still the subject of debate. The main determinants of
Lucrezia Songini +4 more
semanticscholar +1 more source
Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms
Energies, 2022 Integrated reporting (IR) contains a lot of important information for firms, such as income, cash flows, risks, uncertainties, intellectual capital, social capital and environmental capital.
A. Delegkos +3 more
semanticscholar +1 more source
Fundamental Concepts of Integrated Reporting [PDF]
Облік і фінанси, 2023 With the development of global challenges such as climate change, social inequalities and economic difficulties, society's demand for transparency and openness of companies is increasing.
Olga Usatenko
doaj +1 more source
The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies
Journal of Risk and Financial Management, 2022 The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure—as one of the reports that promotes sustainable development—of ...
Hamzeh Al Amosh +2 more
semanticscholar +1 more source
THE CHALLENGES FACING BUSINESSES IN LEBANON IN ADOPTING AND APPLYING INTEGRATED REPORTING [PDF]
Analele 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
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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 +4 more
doaj +1 more source