Titlebook: Integrated Reporting; A New Accounting Dis Chiara Mio Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 Accounting.Model.Inter

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indemnify

aufgeteilt. Zwei Blöcke entstanden: Die Integration der westlichen Besatzungszonen in die Gemeinschaft der Westmächte und die des östlichen Teils in das System der UdSSR fand im Jahr 1949 ihren Höhepunkt mit den Gründungen der Bundesrepublik Deutschland (BRD) und der Deutschen Demokratischen Republ

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Painstaking

Strategy and Business Model in Integrated Reporting,grated reporting. An organization’s strategy and business model lies at the heart of its capacity to create and sustain value over time. However, reporting on these issues is far from a mature practice and companies lack previous experience as well as established models to guide them. This chapter e

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Empirical Evidence on Current Integrated Reporting Practices,owledge, the chapter aims at analyzing the content and quality of the 2013 and 2009 integrated annual reports of the companies engaging in the Pilot Program Business Network of the International Integrated Reporting Council (IIRC) in order to assess the degree of compliance with the IIRC Framework i

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Intuitive

Integrated Reporting: When, Why and How Did It Happen?,n financial reporting and was developed from the first half of the 1900s when most assets were tangible, reflecting in large part the industrialization era. Nowadays we are increasingly living in the knowledge era, and most of the assets of world-class companies are intangibles, or knowledge based (

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,Integrated Report: The Cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A,ming at at least minimizing, if not solving them, several sustainability initiatives are being taken up in various parts of the world. The work of the Global Reporting Initiative (GRI) deserves special reference, due to its role in developing and improving guidance for companies to prepare sustainab

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,The Influence of Institutional Investors on Companies’ Disclosure,tests whether institutional investors engaged in activism aimed at pushing companies to join the International Integrated Reporting Council Pilot Program and whether membership in this program has attracted institutional investors. The reasons underlying our hypotheses are connected to the (expected