Results 241 to 250 of about 13,389,796 (287)

Non-Financial Reporting

2022
This chapter analyzes disclosures on anti-money laundering made by the largest banks in Germany, France, and the United Kingdom. Directive 2014/95/EU has transformed the way banks with more than 500 employees disclose non-financial information. The findings show that between 2013 and 2017 compliance has increased, while understandability has remained ...
Catia Nunes, Leonor Fernandes Ferreira
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Enhancing Sustainability Through Non-Financial Reporting

2023
The issue of sustainability has become increasingly important at a global level, prompting governments, international organizations, and private and public organizations to seek ways to contribute to sustainable development. However, the lack of accountability and transparency in organizations has made it difficult to identify, measure, and disclose ...
Monteiro, Albertina, Borges, Ana Pinto, Vieira, Elvira   +2 more
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The “trilemma” of non-financial reporting and its pitfalls

Journal of Management and Governance, 2018
This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of corporate social responsibility (2) the constraint linked to inherent stakes of non-financial reporting (3) the constraint ...
Baret, Pierre, Helfrich, Vincent
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The Stage of Non-financial Reporting in Romania

2021
Abstract Introduction: Nonfinancial reporting is the way in which a company provides information to stakeholders on the social, environmental, and economic impact and performance of its past and present activities. Aim: The objective of the chapter is to analyze the stage and the way of implementation of the requirements of the Non ...
Nicoleta-Daniela Milu, Camelia-Daniela Hategan   +1 more
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Non-Financial Reporting Initiatives

2017
This section of our book explains the main non-financial reporting initiatives. From reporting schemes (developed at micro or macro level, or even global reporting guidelines), to specific regulation in France, USA, Denmark, Sweden, South Africa, the first reporting initiatives on non-financial sector were meant to contribute to the development of ...
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Significance and features of non-financial reporting

Экономика и предпринимательство, 2022
В статье рассматриваются значение особенности представления нефинансовой отчетности. Даны определения и характеристики нефинансовой отчетности, рассмотрена необходимость нефинансовой информации для заинтересованных пользователей. Проанализированы вопросы перспективного развития нефинансовой отчетности в Российской Федерации и ее нормативное ...
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Trends in non-financial reporting [PDF]

Analele Universitatii "Eftimie Murgu" Resita, 2008
In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate disclosure involves the manifestation of free choice of the firm ...
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Non-financial reporting with an emphasis on environmental reporting

2019
The impact on the environment coming from corporate activities increases constantly due to the human demand for growth. The environment and its overall health are extremely hard to measure due to a natural lack of uninterrupted and undisturbed laboratory conditions.
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Capturing non-financial information in integrated reporting

International Journal of Business Information Systems, 2022
Tanya Kumari, Theresa Nithila Vincent
openaire   +2 more sources

Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Ya-Chen Tina Shih, Cathy Bradley, K Robin Yabroff   +2 more
exaly