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001444615 001__ 1444615
001444615 003__ OCoLC
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001444615 019__ $$a1298881926$$a1299143743
001444615 020__ $$a9783030903558$$q(electronic bk.)
001444615 020__ $$a3030903559$$q(electronic bk.)
001444615 020__ $$z9783030903541
001444615 020__ $$z3030903540
001444615 0247_ $$a10.1007/978-3-030-90355-8$$2doi
001444615 035__ $$aSP(OCoLC)1298852251
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001444615 049__ $$aISEA
001444615 050_4 $$aHF5549.5.P35$$bN66 2022
001444615 08204 $$a658.3/125$$223
001444615 24500 $$aNon-financial disclosure and integrated reporting :$$btheoretical framework and empirical evidence /$$cLino Cinquini, Francesco De Luca, editors.
001444615 264_1 $$aCham :$$bSpringer,$$c[2022]
001444615 264_4 $$c©2022
001444615 300__ $$a1 online resource :$$billustrations.
001444615 336__ $$atext$$btxt$$2rdacontent
001444615 337__ $$acomputer$$bc$$2rdamedia
001444615 338__ $$aonline resource$$bcr$$2rdacarrier
001444615 4901_ $$aSIDREA series in accounting and business administration
001444615 5050_ $$aPart 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 Auditors 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.
001444615 506__ $$aAccess limited to authorized users.
001444615 520__ $$aThe 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.
001444615 588__ $$aElectronic resource, viewed: March 18, 2022.
001444615 650_0 $$aPerformance standards.
001444615 650_0 $$aSocial responsibility of business.
001444615 650_0 $$aBusiness ethics.
001444615 650_6 $$aRendement au travail$$xNormes.
001444615 650_6 $$aEntreprises$$xResponsabilité sociale.
001444615 650_6 $$aMorale des affaires.
001444615 655_0 $$aElectronic books.
001444615 7001_ $$aCinquini, Lino,$$eeditor.$$4edt
001444615 7001_ $$aDe Luca, Francesco$$c(Professor of accounting),$$eeditor.$$4edt
001444615 77608 $$iPrint version:$$tNon-financial disclosure and integrated reporting : theoretical framework and empirical evidence.$$dCham : Springer, 2022$$z9783030903541$$w(OCoLC)1295106077
001444615 830_0 $$aSIDREA series in accounting and business administration.
001444615 852__ $$bebk
001444615 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-90355-8$$zOnline Access$$91397441.1
001444615 909CO $$ooai:library.usi.edu:1444615$$pGLOBAL_SET
001444615 980__ $$aBIB
001444615 980__ $$aEBOOK
001444615 982__ $$aEbook
001444615 983__ $$aOnline
001444615 994__ $$a92$$bISE