THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]
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
IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN [PDF]
: 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
On Integrating Student Empirical Software Engineering Studies with Research and Teaching Goals [PDF]
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
core +2 more sources
Integrated reporting and board features
In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting.
Rares HURGHIS
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
NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY
This paper has three principal aims. The first one is to indicate the direction of changes in non-financial integrated reporting practices. The second one is to raise issues related to obligatory ESG reporting of EU companies.
Marzanna CHYBOWSKA
doaj +1 more source
This dissertation focuses on applying Integrated Reporting (IR) to map value creation within the Portuguese Navy. In a global landscape increasingly demanding transparency and resource optimization, the Portuguese Navy, despite its core mission of national defense and security, generates multidimensional value beyond strictly military aspects ...
Francesca Magli, Andrea Amaduzzi
+5 more sources
Environmental, social and governance disclosures in Europe [PDF]
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
core +1 more source
Connectivity in Integrated Reports. A Systematic Approach to Understanding the Synergies [PDF]
Many companies have adopted integrated reporting by combining financial and non-financial data into one single report, responding to the stakeholders' increasing demand for more comprehensive and transparent information. Therefore, the present study aims
Andreea IURAS, Victoria BOGDAN
doaj +1 more source
CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT [PDF]
The integrated reporting represents an ensemble of processes and activities which offer a periodic result regarding the strategy, performance and value created by the entity.
MARIA-MĂDĂLINA BOGEANU-POPA
doaj

