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Integrated Reporting

2022
Neue Berichtspflichten und gestiegene Erwartungen der Stakeholder haben in den letzten Jahren zu einem dynamischen Weiterentwicklungsprozess in der Unternehmensberichterstattung geführt. Das Integrated Reporting stellt die jüngste Stufe in diesem Weiterentwicklungsprozess dar.
Elisa Baraibar-Diez   +2 more
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Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters

Accounting & Finance, 2021
AbstractThis paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting.
Mitali Panchal Arora   +2 more
openaire   +2 more sources

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