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Non-financial Disclosure and Integrated Reporting - Theoretical Framework and Empirical Evidence (Hardcover, 1st ed. 2022)
Loot Price: R4,727
Discovery Miles 47 270
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Non-financial Disclosure and Integrated Reporting - Theoretical Framework and Empirical Evidence (Hardcover, 1st ed. 2022)
Series: SIDREA Series in Accounting and Business Administration
Expected to ship within 12 - 17 working days
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The 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.
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