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Integrated reporting in commercial organizations
Учёт. 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
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How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance [PDF]
Sustainability, 2021 Since the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the ...
Rodrigues, Maria Albertina Barreiro +1 more
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IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN [PDF]
Jurnal 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
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Integrated Report-Making Benefit
International Journal of Multidisciplinary Research and Analysis, 2022 In preference to the promotion of a novel reporting form, IR is regarded as an outcome of a prolonged process of global commercial integration (Vitolla et al., 2017). The application of IR is a spectacular advance towards sustainable development and information transparency (Vitolla & Raimo, 2018). This study is conducted for measuring the benefits
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On Integrating Student Empirical Software Engineering Studies with Research and Teaching Goals [PDF]
, 2012 Background: Many empirical software engineering studies use students as subjects and are conducted as part of university courses. Aim: We aim at reporting our experiences with using guidelines for integrating empirical studies with our research and ...
Avgeriou, Paris, +2 more
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Integrating Patient-Reported Outcomes
Value in Health, 2004 This paper discusses the relations between different types of patient-reported outcomes that may be collected in clinical studies. Two models are presented that argue that there is a linear relation between the different outcomes. When needs-based quality of life (QoL) is incorporated into the model it is proposed that a two-dimensional relation is ...
Stephen P. McKenna, Lynda C. Doward
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THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]
Analele 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
Environmental, social and governance disclosures in Europe [PDF]
, 2015 Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
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Corporate culture in integrated reporting
Pressacademia, 2019 Purpose- Corporate culture represents shared values, assumptions, norms, beliefs and strategies of the organization. Both national and corporate culture can effect the level of corporate transparency regarding strategic, economic, social, environmental and governance performance.
OZSOZGUN CALİSKAN, Arzu, ESEN, Emel
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The Future of Corporate Reporting: Integrated Reporting
, 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
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