eBook - ePub
Non-financial Disclosure and Integrated Reporting
Theoretical Framework and Empirical Evidence
- English
- ePUB (mobile friendly)
- Available on iOS & Android
eBook - ePub
Non-financial Disclosure and Integrated Reporting
Theoretical Framework and Empirical Evidence
About this book
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.
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Non-financial Disclosure and Integrated Reporting by Lino Cinquini,Francesco De Luca in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Front Matter
- Part I. Corporate Non-financial Disclosure
- Part II. Social and Environmental Sustainability
- Part III. Intangibles and Intellectual Capital Disclosure
- Part IV. Integrated Reporting
- Part V. Accountability & Auditing of Non-financial Information and Integrated Reporting
- Part VI. The Role of CFOs and Controllers in the Non-financial Reporting