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following institutional models were analysed: CSR promotion, implementation and reporting activities of CSR. The analysis shows … CSR reporting also differs from country to country . Sweden, France, the United Kingdom and Denmark introduced an …
Persistent link: https://www.econbiz.de/10011123335
Persistent link: https://www.econbiz.de/10011068873
Présentation synthétique du concept et du mouvement de "responsabilité sociale d'entreprise" (RSE) qui ont émergé en Europe il y a quelques années. L'ouvrage analyse les idées, les discours et les pratiques qui se sont développés au sein des entreprises et dans leur environnement. Il...
Persistent link: https://www.econbiz.de/10011074050
Persistent link: https://www.econbiz.de/10011078138
Because the issue of sustainability presents urgent problems crucial to the future of mankind, there has been serious discussion of the role accounting should play. In this context, a new line of research, still at a relatively unexplored, embryonic stage, has arisen, which tries to establish...
Persistent link: https://www.econbiz.de/10011030359
In the context of the globalization of business operations and the increasing use of information technologies, complexity of business transactions, and business risk, the role of internal audit is becoming increasingly important and the range of tasks performed by internal auditors is growing....
Persistent link: https://www.econbiz.de/10011039170
well as recent ?nancial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that …-?nancial reporting and an orientation on solely short-term information are no longer appropriate for many stakeholders. Integrated … Reporting – representing a symbiosis of ?nancial and non-?nancial information – might be a solution to satisfy the changing …
Persistent link: https://www.econbiz.de/10011159045
reporting that uses two data sources with overlapping demographic characteristics rather than requiring matched individual data … the administrative data to determine the influence of those characteristics on reporting. Our estimates using this two …
Persistent link: https://www.econbiz.de/10005566896
The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …
Persistent link: https://www.econbiz.de/10011194876