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Titlebook: Integrated Reporting; Antecedents and Pers Samuel O. Idowu,Mara Del Baldo Book 2019 Springer Nature Switzerland AG 2019 International Integ

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Belen Fernandez-Feijoo,Silvia Romero,Silvia Ruiz Blanco
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Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting?the positive impact and the importance of some enabling conditions such as: the direct involvement of the top management and entrepreneurial team, the involvement of external consultants in the IR process, and the adoption of a “step by step” approach whose roadmap is spanned throughout several year
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From Sustainability to Integrated Reporting: How the IIRC Framework Affected Disclosures by a Finances with emerging reporting trends guided by the IIRC, this financial institution participated in the evolution of and ultimately legitimised its operations with shareholders. The research shows that CBD has reached the last stage of a process highlighted in previous studies: definitive acceptan
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Integrated Reporting and Materiality Process Disclosure in European Sustainability Oriented Companie associations. Although the analysis returned interesting results for IR (e.g. the prominence of sustainability-based reporting) and MDP (e.g. generalised lack of materiality in tables of contents) as well as on variables not associated, the most striking result is the unexpected very weak connectio
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Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies firms quoted on the Warsaw Stock Exchange to currently adopt integrated reporting approach in their disclosure policy. We identify their organizational and sectorial characteristics, disclosure dynamics and evolution as well as the practice of integrated reporting. More specifically, using the IIRC
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für Internetunternehmen keine Bedeutung mehr besitzen und jedes Unternehmen den Vertriebskanal Internet nutzen muss, um einen entscheidenden Wettbewerbsnachteil zu vermeiden. Infolgedessen entstand eine Unsicherheit bezüglich der sachgerechten Vorgehensweise bei der Bewertung von Internetunternehmen
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Samuel O. Idowu,Mara Del Baldoie nicht zuletzt branchenabhängigen Spezifika des jeweiligen Unternehmens geeignet zu berücksichtigen, um valide Prognosewerte in die Kalkulationen einzuspeisen. Wer das nicht selten hemdsärmelige Vorgehen in der Praxis kennt, weiß auch, dass das Feld der wissenschaftlichen Analyse und Entscheidungs
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