Non-financial disclosure and integrated reporting practices and critical issues / [electronic book] : edited by Lucrezia Songini, Anna Pistoni, Pierre Baret and Martin H. Kunc. - online resource (ix, 203 pages) : illustrations - Studies in managerial and financial accounting ; Vol. 34 . - Studies in managerial and financial accounting vol. 34. .

Includes bibliographical references and index.

Introduction: non-financial disclosure and integrated reporting: practices and critical Issues -- Desperately seeking a standard metric for corporate social performance -- Evolution of non-financial reporting in France: the innovative adaptation of a Cognac producer -- The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality: first insights about Italian and German companies -- Mapping circular economy processes in Integrated reporting: a dynamic resource-based approach -- Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept -- Tone at top in integrated reporting: the role of non-financial performance -- Integrated reporting quality: an analysis of key determinants.


Electronic reproduction.:
Emerald.
Mode of access: World Wide Web.

9781838679644 (hardback) 9781838679637 (e-book)


Performance standards
Social responsibility of business
Business ethics
Global Financial Crisis, 2008-2009.--Social aspects.

658.1511