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Stock Exchange. The objective of this study is to develop the determinant factors of intellectual capital reporting such as … of the reporting level of intellectual capital. …
Persistent link: https://www.econbiz.de/10010970420
In order to monitor and report progress towards sustainable forest management (SFM), the third Ministerial Conference on the Protection of Forests in Europe (MCPFE) adopted a set of pan-European criteria and indicators in Lisbon in 1998. The criteria and indicators cover economical, ecological...
Persistent link: https://www.econbiz.de/10010986156
In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of...
Persistent link: https://www.econbiz.de/10010989853
). Baxter is also recognized for its efforts toward environmental/sustainability performance and reporting. The company defines … received numerous awards and accolades for its efforts in sustainability performance and reporting. For example, in 2011 …
Persistent link: https://www.econbiz.de/10010990094
professionals interested in accounting and auditing about application and development of international financial reporting standards … as national financial reporting standards. As a result of the research, it was determined that those interested in …
Persistent link: https://www.econbiz.de/10010991566
F&E-Aktivitäten haben für den langfristigen Unternehmenserfolg eine hohe Bedeutung. Allerdings müssen die Unternehmen abwägen, inwiefern sie diese bewertungsrelevanten Informationen kommunizieren, da wettbewerbsinduzierte Kosten z.B. durch den Verlust von komparativen Konkurrenzvorteilen...
Persistent link: https://www.econbiz.de/10010995184
accountability and transparency for financial and social reporting of social enterprises. The aim is to describe the basics of the … outlined reporting systems, pointing out the common characteristics and finally suggesting a possible European reporting model …. The social enterprise legal forms around Europe are analysed, focusing on specific reporting rules. Analysis subsequently …
Persistent link: https://www.econbiz.de/10010860058
establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …
Persistent link: https://www.econbiz.de/10010861528
A comparative analysis of child welfare systems in 10 countries identifies three broad functional orientations – child protection, family service and child development – around the problem definition, mode of intervention and role of the state: The changes in policies and practices since the...
Persistent link: https://www.econbiz.de/10010874971
The Reporting and Support Framework is an integral component of the Measuring, Monitoring and Evaluation (MME) strategy …&I partnerships and to meet project and CRC reporting requirements. Because of the multiple users of the information, and the multiple … environments in which it is expected to be used, the BPP reporting and support framework has been a difficult framework to develop …
Persistent link: https://www.econbiz.de/10010880401