04901nam a2200589Ii 4500 000154202 UtOrBLW 20240228152202.0 20200320115809.0 m o d cr un||||||||| 200320s2020 enk ob 001 0 eng d NEZPRACOVANÝ IMPORT 9781838679651 9781838679637 electronic bk. HF5657.4 .N66 2020 BUS000000 bisacsh KJG bicssc 658.3 658.15/11 23 Non-financial disclosure and integrated reporting : practices and critical issues / edited by Lucrezia Songini (University of Eastern Piedmont, Italy), Anna Pistoni (University of Insubria, Italy), Pierre Baret (La Rochelle Business School, France), Martin H. Kunc (Southampton Business School, UK). Bingley, U.K. : Emerald Publishing Limited, 2020. ©2020 1 online resource (216 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies in managerial and financial accounting ; 34 Includes index. Includes bibliographical references. Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more. Print version record. Performance standards. Social responsibility of business. Business ethics. Global Financial Crisis, 2008-2009 Social aspects. Business & Economics General. bisacsh Business ethics & social responsibility. bicssc Songini, Lucrezia, editor. Pistoni, Anna, editor. Baret, Pierre, editor. Kunc, Martin, editor. 9781838679644 Studies in managerial and financial accounting ; v. 34. https://zdroje.vse.cz/login?url=https://doi.org/10.1108/s1479-3512202034 Plný text https://knihovna.vse.cz/zdroje/emerald-ebooks/ Informace o práci s e-knihami EMERALD EB NEPOSILAT EB