عنوان
پدید آورنده
موضوع
رده
HF5636 .I58 2019
HF5636
.
I58
2019
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
3030017192
(Number (ISBN
3030017206
(Number (ISBN
9783030017194
(Number (ISBN
9783030017200
Erroneous ISBN
3030017184
Erroneous ISBN
9783030017187
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Integrated reporting :
General Material Designation
[Book]
Other Title Information
antecedents and perspectives for organizations and stakeholders /
First Statement of Responsibility
Samuel O. Idowu, Mara Del Baldo, editors.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Cham, Switzerland :
Name of Publisher, Distributor, etc.
Springer,
Date of Publication, Distribution, etc.
[2019]
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource
SERIES
Series Title
CSR, sustainability, ethics & governance
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references and index.
CONTENTS NOTE
Text of Note
Intro; Foreword; Integrated Reporting; Preface; Acknowledgements; Contents; Editors and Contributors; Chapter 1: Coping with Integrated Reporting: An Overview of Financial and Social Reporting Using the Integrated Approach; Part I: Theoretical Insights and Outlooks on Integrated Reporting; Chapter 2: Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review; 2.1 Introduction; 2.2 Research Methodology; 2.3 Theoretical Perspectives on Integrated Reporting; 2.3.1 Paper Distribution Over Time and Across Journals
Text of Note
2.3.2 Shareholder (or Capitalistic) Theory and Stakeholder Theory2.3.3 Institutional Theory; 2.3.4 Legitimacy Theory; 2.3.5 Impression Management Theory; 2.3.6 Agency Theory; 2.3.7 Other Theories; 2.3.7.1 Voluntary Disclosure Theory, Signalling Theory, Cognitive Cost Theory, Political Cost Theory, Proprietary Cost Theory, ... ; 2.3.7.2 Diffusion of Innovation (DOI) Theory; 2.3.7.3 Systems Theory; 2.3.7.4 Practice Theory; 2.3.7.5 Sociology of Worth (SOW) Theory; 2.3.7.6 Pragmatic Constructivism Theory; 2.3.8 Combination of Theories; 2.4 Discussion of Findings Towards a Conceptual Model
Text of Note
2.5 ConclusionsReferences; Further References; Chapter 3: Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures; 3.1 Introduction; 3.2 The Conceptual Developments: Paving the Way for Integrated Reporting; 3.3 The Agency Theory; 3.4 The Stewardship Theory; 3.5 The Institutional Theory; 3.6 The Legitimacy Theory; 3.7 An Appraisal of Integrated Reporting; 3.8 Potential Tensions for the Development of Integrated Reporting; 3.9 Discussion and Conclusions; 3.10 Implications for Practitioners; 3.11 Future Research; References
Text of Note
5.3 The Research Approach5.4 The Case Study; 5.4.1 Dellas Spa: Company Profile; 5.4.2 The Why of IR: A Will to Disclose Dellas ́Value Creation Model; 5.4.3 The How of IR: A Step by Step Process; 5.4.4 The Benefits; 5.4.5 Difficulties and Future Goals; 5.5 Discussion; 5.6 Conclusions; References; Part II: Critical Perspectives on Integrated Reporting in Theory and Practice; Chapter 6: From Sustainability to Integrated Reporting: How the IIRC Framework Affected Disclosures by a Financial Institution ... ; 6.1 Introduction; 6.2 The Journey Towards IR; 6.3 CBD and Its IR Practices
Text of Note
Chapter 4: The Evolution of Corporate Sustainability and Corporate Social Responsibility Towards the Common Goal of Integrated ... 4.1 A Contextual Analysis of Terminology Evolution; 4.2 Sustainability: Definition and Pillars; 4.3 Empirical Research on the Connection Between Sustainability and CSR Disclosure and Other Possible Determinants; 4.3.1 Purpose of the Research; 4.3.2 Methodology; 4.3.3 Results; 4.4 Conclusions; References; Chapter 5: Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting?; 5.1 Introduction; 5.2 Theoretical Background
0
8
8
8
8
SUMMARY OR ABSTRACT
Text of Note
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
Springer Nature
Stock Number
com.springer.onix.9783030017194
OTHER EDITION IN ANOTHER MEDIUM
International Standard Book Number
9783030017187
International Standard Book Number
9783030017200
TOPICAL NAME USED AS SUBJECT
Accounting.
Industrial management.
Social responsibility of business.
Sustainable development.
Accounting.
BUSINESS & ECONOMICS-- Accounting-- Financial.
Industrial management.
Social responsibility of business.
Sustainable development.
(SUBJECT CATEGORY (Provisional
BUS-- 001010
KF
KF
KFCM
DEWEY DECIMAL CLASSIFICATION
Number
657
Edition
23
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HF5636
Book number
.
I58
2019
PERSONAL NAME - ALTERNATIVE RESPONSIBILITY
Del Baldo, Mara
Idowu, Samuel O.
ORIGINATING SOURCE
Date of Transaction
20200823073350.0
Cataloguing Rules (Descriptive Conventions))
pn
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
