This book analyzes the relationship between integrated reporting and audit quality within the European context … integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting … and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm …

Vorwort -- Teil I: Wichtige Bereiche des CSR- und Nachhaltigkeitsreporting -- Teil II: CSR-Reporting im Unternehmen …Nachhaltigkeits- bzw. CSR-Reporting wird zunehmend zu einem Standard für Großunternehmen. 94% der 250 größten … an den Vorgaben der Global Reporting Initiative, die sich mehr und mehr als internationale Leitlinie durchsetzt. Obschon …

application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that … selected practices used in environmental accounting and reporting …This book discusses the foundations of social and environmental accounting and highlights local differences in …

-- Immaterielles Vermögen -- Nachhaltigkeit -- Steuerliche Aspekte -- Wertorientierte Steuerungssysteme -- Performancesteuerung. … Unternehmensrecht. Während sich das Prinzip der Nachhaltigkeit in vielen anderen Funktionalbereichen der Betriebswirtschaft schon vor … ● Nachhaltigkeit ● Steuerliche Aspekte ● Wertorientierte Steuerungssysteme ● Performancesteuerung Die Herausgeber Univ.-Prof. Dipl …

Importance of Language for Financial Statements Users -- Enforcement and the Demand for Accounting Information … outsiders of the firm. Contents Importance of Language for Financial Statements Users Enforcement and the Demand for Accounting … business economics, accounting, and finance Accountants The Author Dr. Michael H. R. Erkens received his Ph.D. from the …

power of data-driven customer insights in management accounting and financial reporting systems. While academic research in …This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change …