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Non-financial Disclosure and Integrated Reporting Theoretical Framework and Empirical Evidence
Title
Non-financial Disclosure and Integrated Reporting [electronic resource] : Theoretical Framework and Empirical Evidence / edited by Lino Cinquini, Francesco De Luca.
ISBN
9783030903558
Edition
1st ed. 2022.
Publication
Cham : Springer International Publishing : Imprint: Springer, 2022.
Physical Description
1 online resource (XXI, 475 p.) 35 illus.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
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.
Variant and related titles
Springer ENIN.
Other formats
Printed edition:
Printed edition:
Printed edition:
Format
Books / Online
Language
English
Added to Catalog
March 07, 2022
Series
SIDREA Series in Accounting and Business Administration,
Contents
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 & Auditing of Non-financial Information and Integrated Reporting
Harmonisation or Standardisation of Non-financial Reporting in European Union: The Role of Regulation
Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting
Limited or Reasonable Assurance for NFI?: Effectiveness and Criticalities
Assurance of Nonfinancial Information: A Comprehensive Literature Review
National Differences in Non-financial Disclosure: A Cross-Country Analysis
The Role and Expectations of Stakeholders in the New Non-financial Disclosure Regulations
Directive 2014/95/EU: Insights into the Auditor's Role
Critical Considerations on the Association Between External Assurance of Non-financial Information and Materiality Disclosure Quality in an Integrated Report Context
Part VI: The Role of CFOs and Controllers in the Non-financial Reporting
The Role of CFO and Controller in the Non-financial Information Process: Preliminary Results from an Exploratory Study
Non-financial Disclosure and Materiality: Exploring the Role of CFOs.
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