دانلود کتاب Integrated Reporting: Antecedents and Perspectives for Organizations and Stakeholders

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Front Matter ....Pages i-xxiii
Coping with Integrated Reporting: An Overview of Financial and Social Reporting Using the Integrated Approach (Samuel O. Idowu, Mara Del Baldo)....Pages 1-9
Front Matter ....Pages 11-11
Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review (Maria-Teresa Speziale)....Pages 13-60
Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures (Mark Anthony Camilleri)....Pages 61-76
The Evolution of Corporate Sustainability and Corporate Social Responsibility Towards the Common Goal of Integrated Reporting (Ioana Dragu)....Pages 77-93
Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting? (Mara Del Baldo)....Pages 95-121
Front Matter ....Pages 123-123
From Sustainability to Integrated Reporting: How the IIRC Framework Affected Disclosures by a Financial Institution in Australia (Federica Casonato, Federica Farneti, John Dumay)....Pages 125-140
The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspective (Adriana Schiopoiu Burlea)....Pages 141-152
The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach (Adriana Tiron-Tudor, Tudor Oprisor, Gianluca Zanellato)....Pages 153-168
Integrated Report: Is it a Strong or Weak Accountability Tool? (Antonella Silvestri, Stefania Veltri)....Pages 169-183
Integrated Reporting, Integrated Thinking and Gaming Companies: Myths and Paradoxes (Maria-Gabriella Baldarelli)....Pages 185-197
Assurance on Integrated Reporting: A Critical Perspective (Miriam Corrado, Paola Demartini, John Dumay)....Pages 199-217
Value-Oriented and Rental Approach in of Private Water Utilities Companies (Ninel Nesheva-Kiosseva)....Pages 219-240
Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix? (Adriana Tiron-Tudor, Diana-Lavinia Martin, Teodora Viorica Farcas)....Pages 241-263
Front Matter ....Pages 265-265
Integrated Reporting and Materiality Process Disclosure in European Sustainability Oriented Companies (Tiziana De Cristofaro, Carmela Gulluscio)....Pages 267-290
Are Integrated Reports Really Integrated in Spain? (Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz Blanco)....Pages 291-318
Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies (Maria Aluchna, Maria Roszkowska-Menkes)....Pages 319-340
King Codes on Corporate Governance and ESG Performance: Evidence from FTSE/JSE All-Share Index (Federica Doni, Antonio Corvino, Silvio Bianchi Martini)....Pages 341-364
Integrated Reporting in India: Research Findings and Insights (Sumona Ghosh)....Pages 365-386
Back Matter ....Pages 387-393