Non-financial Disclosure and Integrated Reporting

图书简介

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Part I: Corporate Non-financial Disclosure.- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy.- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk.- Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player.- Part II: Social and Environmental Sustainability.- A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Disclosure.- Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies.- Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case.- Part III: Intangibles and Intellectual Capital Disclosure.- Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information.- Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies.- The Influence of Ownership Structure on Intellectual Capital Disclosure Quality.- The Intellectual Capital Disclosure in the Management Report Before and After the European Directive 95/2014 in Italy.- The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Non-profit Companies: An Impact Accounting Perspective.- Part IV: Integrated Reporting.- Theories in Integrated Reporting and Non-financial Information Research.- Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Review.- Integrated Reporting in the Public Sector: How Is the Research Developing?.- The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision Consultation.- The Potential Contribution of XBRL.- Part V: Accountability

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Non-financial Disclosure and Integrated Reporting（SIDREA Series in Accounting and Business Administration） 非财务披露与综合报告：理论框架与实证证据 管理经济学

Non-financial Disclosure and Integrated Reporting（SIDREA Series in Accounting and Business Administration）

非财务披露与综合报告：理论框架与实证证据
管理经济学