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Effects of integrated reporting on corporate disclosure practices regarding the capitals and performance

Almășan, Alina; Circa, Cristina; Dumitru, Mădălina; … - In: Amfiteatru economic : an economic and business research … 21 (2019) 52, pp. 572-589

integrated reports disclose information concerning the capitals. Results show improvements in performance and the diversification …Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way … affect an organization's ability to create value over time", that is the six capitals, as suggested by the International …

Persistent link: https://www.econbiz.de/10012213791

Corporate Social Responsibility and Accounting in Poland: A Literature Review

Waniak-Michalak, Halina; Macuda, Małgorzata; … - In: Journal of Accounting and Management Information … 15 (2016) 2, pp. 255-303

Corporate Social Responsibility (CSR) has become a popular research stream across scientific disciplines as indicated by the number of publications increasing world-wide. At the same time, this is a very much country-specific notion. In Poland, as in other CEE countries, the development of CSR...

Persistent link: https://www.econbiz.de/10015195864

Perspectives of Romanian Accounting Professionals on Integrated Reporting

Sofian (Neacsu), Ioana - In: Journal of Accounting and Management Information … 20 (2021) 1, pp. 76-110

Research question - Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation - Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting...

Persistent link: https://www.econbiz.de/10015196237

Does an Improved Type of Reporting Lead to A Better Financial Performance?

Sofian, Ioana - In: Journal of Accounting and Management Information … 18 (2019) 1, pp. 73-100

Research question: Is there a link between the type of report that a company publishes and its financial performance … financial performance indicators. Data: There were considered the 2013 and 2014 reports of 22 insurance companies listed to a …

Persistent link: https://www.econbiz.de/10015196241

Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports

Dumitru, Mădălina; Gușe, Raluca Gina; Feleagă, Liliana - In: Amfiteatru Economic Journal 17 (2015) 40, pp. 955-976

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council's Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding the...

Persistent link: https://www.econbiz.de/10011724985

The "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting

Rambaud, Alexandre; Richard, Jacques - Université Paris-Dauphine (Paris IX) - 2014

The ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a...

Persistent link: https://www.econbiz.de/10011193757

What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework.

Houdet, Joel; Burritt, Roger; Farrell, N. Farrell, Katharine - Applied Research Division, Synergiz - 2014

Financial - Natural Capital Statements of Position and Performance; and iii) how to calculate and disclose the natural capital …

Persistent link: https://www.econbiz.de/10010797797

Marketing communications of value creation in sustainable organizations : the practice of integrated reports

Dumitru, Mădălina; Guşe, Raluca Gina; Feleagă, Liliana - In: Amfiteatru economic : an economic and business research … 17 (2015) 40, pp. 955-976

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding...

Persistent link: https://www.econbiz.de/10011824742

Developing a business model for an oil company by integrating sustainable development goals

Chistopolova, Zhanna; Kaspina, Roza - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 449-460). 2022

Persistent link: https://www.econbiz.de/10013449218

The relationship of organizational culture with management control systems and environmental management control systems

Einhorn, Stefanie; Fietz, Bernhard; Guenther, Thomas W.; … - In: Review of Managerial Science 18 (2023) 8, pp. 2321-2371

This paper expands upon examinations of the flexibility–stability continuum of organizational culture in the extant literature by identifying how the four culture types of the competing values framework are associated with the emphasis on management control systems (MCS) and environmental...

Persistent link: https://www.econbiz.de/10015190276