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The determinants of materiality disclosure in integrated corporate reporting

Mio, Chiara; Fasan, Marco - Dipartimento di Management, Università Ca' Foscari Venezia - 2014

The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated … Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central … implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future …

Persistent link: https://www.econbiz.de/10010934279

Materiality from financial towards non-financial reporting

Mio, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non …-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present … article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of …

Persistent link: https://www.econbiz.de/10011160702

The journey toward the integrated reporting of Italian airport operators : empirical evidence

Thomas, Antonio; Scandurra, Giuseppe - In: Business strategy and the environment 32 (2023) 6, pp. 2896-2909

Persistent link: https://www.econbiz.de/10014369647

Financial sector supervision in digital age : transformation in progress

Monkiewicz, Jan; Monkiewicz, Marek - In: Foundations of Management : the journal of Warsaw … 14 (2022) 1, pp. 25-36

The paper aims at the identification and analysis of major issues facing financial sector supervision resulting from the digitalization of financial markets and the digitalization of supervisory architecture with the tool box applied. It is based on the desk research using foremostly industrial...

Persistent link: https://www.econbiz.de/10013341231

Reporting challenges and organisational mechanisms of change : a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Stacchezzini, Riccardo; Florio, Cristina; Sproviero, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 226-249

Persistent link: https://www.econbiz.de/10014325388

Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector

Szczepankiewicz, Elżbieta Izabela - In: Risks 9 (2021) 5, pp. 1-31

The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...

Persistent link: https://www.econbiz.de/10013200753

Sustainability reporting and management control system: A structured literature review

Rahi, ABM Fazle; Johansson, Jeaneth; Fagerström, Arne; … - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-31

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...

Persistent link: https://www.econbiz.de/10014332718

Towards the voluntary adoption of integrated reporting: Drivers, barriers, and practices

Carmo, Cecília; Correia, Inês; Leite, Joaquim; … - In: Administrative Sciences 13 (2023) 6, pp. 1-20

Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...

Persistent link: https://www.econbiz.de/10014333292

Enterprise reporting and international trade : financial and non-financial dimension

Bąk, Melania - In: International economics letters : an international … 4 (2015) 2, pp. 55-65

Persistent link: https://www.econbiz.de/10011546153

The role of business strategy on the relationship between intellectual capital disclosure in integrated reporting and cost of equity by international companies

Rashid, Aida Md.; Noradiva Hamzah; Mohamat Sabri Hassan - In: Asian journal of accounting & governance 13 (2020), pp. 77-90

Persistent link: https://www.econbiz.de/10012416509

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