Integrated Reporting. CSR, Sustainability, Ethics & Governance
| Autor: | Camilleri, Mark Anthony, Idowu, Samuel O., Del Baldo, M. |
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| Přispěvatelé: | Idowu, Samuel O., Del Baldo, M. |
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
Finance
Materiality (auditing) Financial statements Guiding Principles business.industry Corporate governance 05 social sciences Organizational culture Social responsibility of business -- Standards 050201 accounting Integrated reporting Social responsibility of business Corporate culture 0502 economics and business Sustainability Sustainability reporting business Social responsibility of business -- Law and legislation 050203 business & management |
| Zdroj: | CSR, Sustainability, Ethics & Governance ISBN: 9783030017187 |
| Popis: | Organisations are increasingly disclosing financial and non-financial performance as they are becoming more accountable and transparent to the providers of capital and other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content, materiality and assurance mechanisms in their corporate disclosures. Very often, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a critical review of key theoretical underpinnings that have anticipated the development of the corporations’ integrated disclosures. Afterwards, it describes the International Integrated Reporting Council’s Framework and its guiding principles. This contribution posits that there are potential tensions and challenges for those organisations who intend using the Framework. In conclusion, this chapter outlines future avenues as it identifies knowledge gaps in the realms of integrated reporting. peer-reviewed |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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