Non-financial disclosure and integrated reporting : practices and critical issues

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical...

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Bibliographic Details
Other Authors Songini, Lucrezia (Editor), Pistoni, Anna (Editor), Baret, Pierre (Editor), Kunc, Martin (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2020.
SeriesStudies in managerial and financial accounting ; v. 34.
Subjects
Performance standards.
Social responsibility of business.
Business ethics.
Global Financial Crisis, 2008-2009 > Social aspects.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781838679651
9781838679637
DOI10.1108/s1479-3512202034
Physical Description1 online resource (216 pages).

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Table of 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.

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