Format:
1 Online-Ressource
Edition:
First edition
Edition:
Online-Ausg.
Series Statement:
Studies in managerial and financial accounting volume 30
Content:
This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses
Note:
Includes bibliographical references
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Front Cover; Sustainability Disclosure: State of the Art and New Directions; Copyright page; Contents; List of Contributors; Introduction; References; Chapter 1 Key Tools and Frameworks for Sustainability Disclosure; 1.1. Introduction; 1.2. The CSD Development: An Historical Perspective; 1.3. Key Tools and Frameworks for CSD; 1.3.1. The Social Balance Sheet; 1.3.2. The Environmental Reporting; 1.3.3. The Sustainability Reporting; References; Websites; Chapter 2 Determinants and Impacts of Sustainability Disclosure
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2.1. The Impact of National Culture on Global Reporting Initiative Application Levels2.1.1. Introduction; 2.1.2. Literature Review; 2.1.3. Hypotheses Development; 2.1.3.1. Sustainability Reporting; 2.1.3.2. Dimensions of National Culture; 2.1.4. Methodology and Research Design; 2.1.4.1. Dependent Variables; 2.1.4.2. Independent Variables; 2.1.4.3. Control Variables; 2.1.4.4. Empirical Model; 2.1.4.5. Sample Selection; 2.1.5. Results; 2.1.5.1. Description of the Sample; 2.1.5.2. Analysis; 2.1.6. Conclusion
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2.2. The Impact of Corporate Social Disclosure on the Participation of Socially Responsible Funds: Evidence from European Socially Responsible Funds2.2.1. Introduction; 2.2.2. Theoretical Background; 2.2.3. Hypotheses Development; 2.2.4. Methodology; 2.2.4.1. The Univariate Analysis; 2.2.4.2. The Multivariate Analysis; 2.2.5. The Findings of the Univariate Analysis; 2.2.6. The Findings of the Multivariate Analysis; 2.2.7. Conclusion; Notes; References; Appendix; Chapter 3 New Trends and Directions in CSD: The Integrated Reporting; 3.1. The IR Antecedents
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3.1.1. Operating and Financial Review - OFR3.1.2. The Prince's Accounting for Sustainability Project (A4S); 3.1.3. King's III Principles; 3.1.4. Disclosure on Risks, Risk Management, and Measurement; 3.1.5. Disclosure on and Performance Measurement of Intangibles; 3.1.6. Strategic Managerial Control and Performance Measurement; 3.2. The Integrated Reporting Framework: Implementation Critical Aspects, Strengths, and Weaknesses; 3.2.1. Objectives and Features; 3.2.2. The IR Framework; 3.3. Information Technology Support for IR: The XBRL Language Application; 3.4. IR Positive Impacts
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3.5. Main Challenges to Face in Developing the IR3.6. Conclusion; Notes; References; Chapter 4 Empirical Analysis; 4.1. Introduction; 4.2. Research Methodology; 4.2.1. IR Framework; 4.2.2. The Integrated Thinking and Process; 4.3. The IIRC Database and the Analyzed Sample; 4.4. Research Findings; 4.4.1. The IR Framework; 4.4.1.1. Content Area; 4.4.1.2. Background Area; 4.4.1.3. Form Area; 4.4.1.4. Quality Area; 4.4.2. The Integrated Thinking and Process; 4.4.2.1. Organization; 4.4.2.2. Processes and Procedures; 4.4.2.3. Governance; 4.5. Discussion and Conclusions; 4.6. Limitation; Notes
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References
Additional Edition:
ISBN 178560340X
Additional Edition:
ISBN 9781785603419
Additional Edition:
ISBN 9781785603402
Additional Edition:
Print version Sustainability Disclosure : State of the Art and New Directions
Language:
English
URL:
Volltext
(lizenzpflichtig)
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