Implementing Integrated Reporting: Lessons from the Field
暫譯: 實施整合報告:來自實務的教訓
Bernardi, Cristiana
- 出版商: Springer
- 出版日期: 2020-03-01
- 售價: $2,580
- 貴賓價: 9.5 折 $2,451
- 語言: 英文
- 裝訂: Quality Paper - also called trade paper
- ISBN: 303011192X
- ISBN-13: 9783030111922
海外代購書籍(需單獨結帳)
商品描述
Sustainability, the environment, corporate accountability, social justice, integration - these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting (IR) and how IR is reshaping our views on transparency. However, the top-down approach adopted in studies of IR in practice has left many questions unanswered: Is integrated reporting effective? How does IR evolve into established practice? Is IR just another management fad? This bottom-up critique answers all these questions and one more: Could IR become the corporate reporting norm? We shall see.
Given its depth of coverage, the book appeals to IIRC academic community, participants in IR networks, and others interested in IR.
商品描述(中文翻譯)
可持續性、環境、企業責任、社會正義、整合——這些是我們這個世紀的流行詞彙。本書帶領讀者透過兩家在整合思維上走上截然不同道路的公司,探索標準制定巨頭和企業報告範式的全景。這兩個故事提供了對整合報告(Integrated Reporting, IR)過渡的新見解,以及IR如何重塑我們對透明度的看法。然而,在對IR實踐的研究中採用的自上而下的方法留下了許多未解之謎:整合報告是否有效?IR如何演變為既定實踐?IR是否只是另一種管理潮流?這種自下而上的批評回答了所有這些問題,還有一個問題:IR能否成為企業報告的常態?我們將拭目以待。
考慮到其深度的涵蓋範圍,本書吸引了IIRC學術社群、IR網絡的參與者以及其他對IR感興趣的人士。
作者簡介
Cristiana Bernardi was awarded a PhD in Accounting from Roma Tre University in May 2015. She currently works as a lecturer in accounting at The Open University Business School. Her main research interest is financial reporting, particularly voluntary and mandatory disclosures on non-financial performance - an area that includes integrated reporting and corporate social responsibility reporting.
作者簡介(中文翻譯)
Cristiana Bernardi於2015年5月獲得羅馬三大學會計學博士學位。她目前在開放大學商學院擔任會計講師。她的主要研究興趣是財務報告,特別是有關非財務績效的自願性和強制性揭露——這個領域包括整合報告和企業社會責任報告。