| Description |
1 online resource (214 pages). |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Studies in Managerial and Financial Accounting Ser. ; v. 34
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Studies in Managerial and Financial Accounting Ser.
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| Summary |
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. |
| Contents |
Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Managerial accounting.
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Managerial accounting. |
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Performance standards.
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Performance standards. |
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Social responsibility of business.
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Social responsibility of business. |
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Business ethics.
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Business ethics. |
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Global Financial Crisis, 2008-2009 -- Social aspects.
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Global Financial Crisis (2008-2009) |
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Social aspects. |
| Chronological Term |
2008-2009 |
| Genre/Form |
Electronic books.
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Electronic books.
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| Added Author |
Songini, Lucrezia.
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Pistoni, Anna.
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Baret, Pierre.
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Kunc, Martin H.
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| Other Form: |
Print version: Songini, Lucrezia. Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues. Bingley : Emerald Publishing Limited, ©2020 9781838679644 |
| ISBN |
1838679650 |
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9781838679651 (electronic book) |
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