| 书目名称 | Non-financial Disclosure and Integrated Reporting | | 副标题 | Theoretical Framewor | | 编辑 | Lino Cinquini,Francesco De Luca | | 视频video | | | 概述 | Presents latest empirical analyses on non-financial disclosure and company performance.Explores the potential impact of standardization of non-financial disclosure.Addresses the latest EU regulations | | 丛书名称 | SIDREA Series in Accounting and Business Administration | | 图书封面 |  | | 描述 | The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR. | | 出版日期 | Book 2022 | | 关键词 | Corporate governance mechanisms; Corporate non-financial disclosure; Sustainability reporting; Technolo | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-90355-8 | | isbn_softcover | 978-3-030-90357-2 | | isbn_ebook | 978-3-030-90355-8Series ISSN 2662-9879 Series E-ISSN 2662-9887 | | issn_series | 2662-9879 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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发表于 2025-3-21 19:40:42
