Search Results - subject:"Integrated report"

Integrated reporting and stakeholder engagement : the effect on information asymmetry

García-Sánchez, Isabel-María; Noguera-Gámez, Ligia - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 395-413

Persistent link: https://www.econbiz.de/10011825535

Integrated reporting and its impact on organisational change

Ito, Kazunori; Iijima, Masaki - In: International journal of human resources development … 17 (2017) 1/2, pp. 73-88

Persistent link: https://www.econbiz.de/10011753448

Integrated information and the cost of capital

García-Sánchez, Isabel-María; Noguera-Gámez, Ligia - In: International business review : the official journal of … 26 (2017) 5, pp. 959-975

Persistent link: https://www.econbiz.de/10011745034

The perceived relevance of tax risk-management in a South African context

Segal, Talya Gail; Segal, Milton; Maroun, Warren - In: Meditari Accountancy Research 25 (2017) 1, pp. 82-94

practices being implemented and the discussion and disclosure of these practices in the integrated report. Design …

Persistent link: https://www.econbiz.de/10014936921

What does materiality mean to integrated reporting preparers? An empirical exploration

Lai, Alessandro; Melloni, Gaia; Stacchezzini, Riccardo - In: Meditari Accountancy Research 25 (2017) 4, pp. 533-552

Purpose This paper aims to understand how the principle of materiality gets implemented in integrated reporting (IR) contexts. Design/methodology/approach Drawing on an interpretation of materiality as a social construction, this research explores the meaning that practitioners attach to the...

Persistent link: https://www.econbiz.de/10014936966

From CSR and sustainability to integrated reporting

Idowu, Samuel O.; Dragu, Ioana-Maria; Tiron-Tudor, Adriana - In: International journal of social entrepreneurship and … 4 (2016) 2, pp. 134-151

Persistent link: https://www.econbiz.de/10011610245

Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud

Martín, Alejandro Sáez; Rosario, Arturo Haro de; … - In: REVISTA FINANZAS Y POLÍTICA ECONÓMICA (2014)

Resumen En los últimos años, ante el nuevo entorno empresarial, ha surgido la necesidad de realizar informes integrados; las empresas de la industria de productos del cuidado de la salud han sido pioneras e impulsoras en su elaboración. Para que la información incluida en este tipo de...

Persistent link: https://www.econbiz.de/10011185931