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DEVELOPMENT OF INTEGRATED REPORTING IN ENSURING A BALANCED SYSTEM OF MANAGEMENT SYSTEM INDICATORS
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
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]
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) +11 more
core +1 more source
Research of the practice of using integrated thinking in the formation of corporate reporting
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
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
A lot of icing but little cake?:taking integrated reporting forward [PDF]
Integrated reporting has fast emerged as a new accounting practice to help firms understand how they create value and be able to effectively communicate this to external stakeholders.
Kennedy, Steve +2 more
core +2 more sources
Non-financial reporting in the public sector: alternatives, trends and opportunities
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
Value creation through integrated reporting [PDF]
Background: Galaxy offers a number of visualisation options with components, such as Trackster, Circster and Galaxy Charts, but currently lacks the ability to easily combine outputs from different tools into a single view or report.
Kennedy, S.P. (Steve) +1 more
core +7 more sources
Integrated Reporting and Investor Clientele [PDF]
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
Integrated reporting: history, verification, prospects
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
Reporting back environmental exposure data and free choice learning. [PDF]
Reporting data back to study participants is increasingly being integrated into exposure and biomonitoring studies. Informal science learning opportunities are valuable in environmental health literacy efforts and report back efforts are filling an ...
Beamer, Paloma I +5 more
core +1 more source

