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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
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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
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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
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How strategy comes to matter : strategizing as the communicative materialization of matters of concern
Bencherki, Nicolas; Sergi, Viviane; Cooren, François; … - In: Strategic Organization 19 (2021) 4, pp. 608-635
Persistent link: https://www.econbiz.de/10012794135
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Recovering the divide : a review of the big data analytics-strategy relationship
Talaoui, Yassine; Kohtamäki, Marko; Ranta, Mikko; … - In: Long range planning : LRP ; international journal of … 56 (2023) 2, pp. 1-40
Persistent link: https://www.econbiz.de/10014282090
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Materializing Strategy and Strategizing Materials: Why Matter Matters
Dameron, Stéphanie; Lê, Jane K.; LeBaron, Curtis - Université Paris-Dauphine (Paris IX) - 2015
interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy …
Persistent link: https://www.econbiz.de/10011124183
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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
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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
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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
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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