Results 21 to 30 of about 16,722,755 (291)
Theoretical frameworks applied in integrated reporting and sustainability reporting research
South African Journal of Economic and Management Sciences, 2022 there were calls to combine sustainability disclosures and financial disclosures in a single report, leading to the emergence of integrated reporting (IR) (De Villiers et al. 2014). An integrated report communicates an organisation’s strategy, governance,
Liya Lakhani, Shelly Herbert
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The value of integrated reporting in South Africa
South African Journal of Economic and Management Sciences, 2022 listing requirements on 01 March 2010. The JSE, in a guidance letter dated 27 June 2013, clarified that, although the production of an integrated report was not a mandatory principle in terms of the JSE listing requirements, listed companies were advised
M. Mokabane, E. du Toit
semanticscholar +1 more source
Intangible 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
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Research of the practice of using integrated thinking in the formation of corporate reporting
Интеллект. 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
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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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Економіка 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
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Non-financial reporting in the public sector: alternatives, trends and opportunities
Revista 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
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Sustainability reporting or integrated reporting: Which one is valuable for investors?
Journal of Accounting and Organizational Change, 2021 Purpose This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual report (AR) – or integrated reporting (IR). Research into SR and IR
Ika Permatasari, I. M. Narsa
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Integrated reporting: history, verification, prospects
Интеллект. 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
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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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