Download or read book Non financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Download or read book Understanding and Managing Strategic Governance written by Wei Shi and published by John Wiley & Sons. This book was released on 2021-08-04 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explore the interplay between corporate governance and strategic decision-making in this startling new resource In Understanding and Managing Strategic Governance, strategy and management experts Dr. Wei Shi and Robert E. Hoskisson deliver an insightful exploration of the influence that governance actors, like the board of directors, activist investors, institutional investors, and securities analysts, have on important strategic decisions. Based on surveying the latest research and analyzing unique datasets compiled by the authors, the book explains the impact that governance actors have on a firm’s strategic choices and the quality of such choices as well as the unintended consequences of that impact. The authors also describe how executives can manage the conflicting interests of multiple governance actors and leverage the influence of these actors to make effective strategic decisions. In this book, you’ll discover: How to avoid the strategic pitfalls that arise from governance actor influence and harm firms’ long-term competitiveness The effect that governance actors can have on corporate strategy, competitive strategy, corporate innovation strategy, global strategy, stakeholder strategy, and more The latest trends in corporate governance and their implications for managers, regulators, and policy makers in this area Perfect for C-level executives, board of directors, and institutional investors as well as students of corporate governance and strategy, Understanding and Managing Strategic Governance is a revealing and original examination of the interplay between corporate governance and firm strategy and how to manage that interplay to create sustainable competitive advantages.

Download or read book The Going Concern Principle in Non Financial Disclosure written by Rosa Lombardi and published by Springer Nature. This book was released on 2021-08-31 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.

Download or read book Accounting Journals Scopus Web of Science SCImago written by Liudmyla Shkulipa and published by Sciendo. This book was released on 2020-03-09 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a full guidebook among more than 218 accounting international journals with an evaluation of 3,000 publications for over the last two years. It aims to help readers for selecting an appropriate journal for publishing own research in the international arena or to find the required topic for conducting further investigating or to be informed about so large-scale science as accounting. Here a reader will find detailed information about accounting journals in terms of Scopus, Web of Science and SCImago databases. In addition, there are highlighted accounting journals in terms of IFRS and blockchain concentration in accounting researches nowadays. The relevant aims and scope of each journal are also presented. Anyway, this book is an indispensable assistant for students while getting the “Accounting” specialization, as well as teachers and scientists while conducting empirical researches in the practice and theory of the accounting filed.

Download or read book Research Handbook on Global Capital Markets Law written by Iris H.-Y. Chiu and published by Edward Elgar Publishing. This book was released on 2023-06-01 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Research Handbook is a one-stop resource on global capital markets and the laws that regulate them. Featuring contributions from leading global experts, the Research Handbook delves into a range of issues including investment products such as equity finance; sustainable finance; fintech; impact investing; and private equity. It also provides analysis on institutional and procedural issues such as large and small companies' capital formation, the roles of institutional shareholders and information providers, and the practices and regulation of financial trading markets.

Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2023-03-13 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examination of personality traits.

Download or read book Research Handbook on Sustainability Reporting written by Gunnar Rimmel and published by Edward Elgar Publishing. This book was released on 2024-09-06 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.

Download or read book The Routledge Handbook of Accounting for the Sustainable Development Goals written by Andrea Venturelli and published by Taylor & Francis. This book was released on 2024-11-05 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices.

Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

Download or read book Business Sustainability written by Zabihollah Rezaee and published by Routledge. This book was released on 2017-09-08 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.

Download or read book Handbook of Research on Entrepreneurship and Marketing for Global Reach in the Digital Economy written by Carvalho, Luísa Cagica and published by IGI Global. This book was released on 2018-10-26 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt: The digital economy is a driver of change, innovation, and competitiveness for international businesses and organizations. Because of this, it is important to highlight emergent and innovative aspects of marketing strategies and entrepreneurial approaches to overcome the challenges of the digital world. The Handbook of Research on Entrepreneurship and Marketing for Global Reach in the Digital Economy provides innovative insights into the key developments and new trends associated with online challenges and opportunities. The content within this publication represents research encompassing corporate social responsibility, economic policy, and female entrepreneurship, and it is a vital reference source for policymakers, managers, entrepreneurs, graduate-level business students, researchers, and academicians seeking coverage on topics centered on conceptual, technological, and design issues related to digital developments in the economy.

Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Download or read book Research Handbook on Nonprofit Accounting written by Daniel Tinkelman and published by Edward Elgar Publishing. This book was released on 2023-08-14 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study.

Download or read book ECMLG2015 11th European Conference on Management Leadership and Governance written by José Carlos Dias Rouco and published by Academic Conferences and publishing limited. This book was released on 2015-10-26 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: These Proceedings represent the work of contributors to the 11th European Conference on Management Leadership and Governance held this year at the Military Academy, Lisbon, Portugal on the 12-13 November 2015 The Conference Chair is Major-General Joao Vieira Borges from and the Pro-gramme Chair is Lieutenant-Colonel Jose Carlos Dias Rouco, both from the Mili-tary Academy, Lisbon, Portugal. Keynote presentations are given by Colonel Nuno Lemos Pires from the Military Academy and Lt Col Paulo Fernando Viegas Nunes from the National Defence Institute, Lisbon, Portugal. The Conference offers an opportunity for scholars and practitioners interested in the issues related to Management, Leadership and Governance to share their thinking and research findings. These fields of study are broadly described as including issues related to the management of the organisations' resources, the interface between senior management and the formal governance of the organi-sation. This Conference provides a forum for discussion, collaboration and intel-lectual exchange for all those interested in any of these fields of research or practice. With an initial submission of 163 abstracts, after the double blind, peer review process there are 64 Academic research Papers, 8 PhD Research Papers and 2 Masters research paper in these Conference Proceedings. These papers reflect the truly global nature of research in the area with contributions from Belgium, Canada, China, Colombia, Czech Republic, Denmark, Finland, Germany, Italy, Japan, Kazakhstan, Lithuania, Netherlands, New Zealand, Poland, Portugal, Republic of Korea, Romania, Russia, Scotland, South Africa, Syria, The Netherlands, Turkey, UAE, UK, United Arab Emirates, USA."

Download or read book Communicating Corporate Social Responsibility in the Digital Era written by Adam Lindgreen and published by Routledge. This book was released on 2017-12-12 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although literature on corporate social responsibility is vast, research into the use and effectiveness of various communications through digital platforms about such corporate responsibility is scarce. This gap is surprising; communicating about corporate social responsibility initiatives is vital to organizations that increasingly highlight their corporate social responsibility initiatives to position their corporate brands for both consumers and other stakeholders. Yet these organizations still sometimes rely on traditional methods to communicate, or even decide against communicating at all, because they fear triggering stakeholders’ skepticism or cynicism. A systematic, interdisciplinary examination of corporate social responsibility communication through digital platforms therefore is necessary, to establish an essential definition and up-to-date picture of the field. This research anthology addresses the above objectives. Drawing on marketing, management, and communication disciplines, among others, this anthology examines how organizations construct, implement, and use digital platforms to communicate about their corporate social responsibility and thereby achieve their organizational goals. The 21 chapters in this anthology reflect six main topic sections: Challenges and opportunities for communicating corporate social responsibility through digital platforms. Moving toward symmetry and interactivity in digital corporate social responsibility communication. Fostering stakeholder engagement in and through digital corporate social responsibility communication. Leveraging effective digital corporate social responsibility communication. Digital activism and corporate social responsibility. Digital methodologies and corporate social responsibility.

Download or read book Concise Encyclopedia of Corporate Social Responsibility written by Lee Matthews and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Concise Encyclopedia is an interdisciplinary overview of the field of Corporate Social Responsibility (CSR). It not only incorporates well-established concepts proffered by highly influential voices, but also captures the perspectives of tomorrow.