Results 31 to 40 of about 16,722,755 (291)
Meditari Accountancy Research, 2021 Purpose The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature.
Laura Girella, S. Zambon, Paola Rossi
semanticscholar +1 more source
Nonfinancial Reporting, Component of Modern Integrated Reporting
Journal of Danubian Studies and Research, 2023 The sustainable development of the business environment requires a permanent connection between it and the community through the lens of social responsibility and environmental issues. Society in general and the business world in particular are used to
Cornelia Maria Nițu
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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
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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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The Relationship Between Corporate Governance and Integrated Reporting
Journal of Accounting and Investment, 2021 Research aims: The objective of this research is to investigate the level of integrated reporting information disclosure in the annual reports of non-financial public listed companies in Indonesia Stock Exchange (IDX) during 2017 to 2018, as well as its ...
Hayyin Agustina Mawardani +1 more
semanticscholar +1 more source
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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Integrated reporting and board features
Audit Financiar, 2017 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
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Does Corporate Governance Affect the Quality of Integrated Reporting?
Sustainability, 2020 This study examines how governance mechanisms affect the quality of integrated reporting (IR), which is fast emerging both as a tool to help firms understand their value creation process and to communicate effectively with external stakeholders.
T. Cooray, A. Gunarathne, S. Senaratne
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Integrated reporting, textual risk disclosure and market value
Corporate Governance: The International Journal of Business in Society, 2021 Purpose Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (
Tamer Elshandidy +2 more
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NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY
Nowoczesne Systemy Zarządzania, 2016 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
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