Integrated Thinking for Long-Term Value Creation: A Multidisciplinary Reporting Approach in a Globalized World
暫譯: 整合思維以創造長期價值：全球化世界中的多學科報告方法
Roszak, Sabrina, Sandu, Raluca
- 出版商: Palgrave MacMillan
- 出版日期: 2024-10-10
- 售價: $4,450
- 貴賓價: 9.5 折 $4,228
- 語言: 英文
- 頁數: 200
- 裝訂: Hardcover - also called cloth, retail trade, or trade
- ISBN: 3031582721
- ISBN-13: 9783031582721
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商品描述
This book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the context of new regulatory landscape, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU (shaped by EFRAG's developments), alongside the IFRS Foundation's efforts towards global sustainability standards, both of which are shaping contemporary debates on sustainable value creation. The first part builds a framework for integrated thinking in a multidisciplinary perspective while the second part revises the framework in the light of practices, by bridging the gap with research findings in this field to date. The book concludes with the current shift of paradigm, and the need to address managerial questions in their complexity, building on knowledge across different specialized disciplines. The book will be of specific interest to accounting and finance teams and professional accounting bodies alongside those teaching or doing research within the fields of finance and accounting.
商品描述(中文翻譯)
本書分為兩個部分，提供了整合思維的360度視角，這是整合報告的基礎，並且是企業報告實踐中的一個新興趨勢。在新的監管環境下，這個主題特別引人注目，例如歐盟的企業可持續性報告指令（Corporate Sustainability Reporting Directive, CSRD），該指令受到EFRAG發展的影響，以及國際財務報告準則基金會（IFRS Foundation）在全球可持續性標準方面的努力，這些都在塑造當代對可持續價值創造的辯論。第一部分從多學科的角度建立了整合思維的框架，而第二部分則根據實踐修訂該框架，通過彌合目前該領域研究成果的差距來進行。書中最後總結了當前的範式轉變，以及需要在其複雜性中解決管理問題，並基於不同專業學科的知識進行探討。本書將特別吸引會計和財務團隊以及專業會計機構，還有那些在財務和會計領域教學或進行研究的人士。
作者簡介
Sabrina Roszak specializes in finance and accounting at SKEMA Business School, with more than 13 years of business experience with both consultancy firms and large companies. She is the Associate Dean of the Academy Digitalization. Her research interests focus on corporate reporting with a particular interest in integrated reporting.
Raluca Sandu is an expert in accounting and performance management at SKEMA Business School where she also serves as the Dean of Faculty. She is co-chairing the Accounting History thematic group of the French-speaking Accounting Association, and is a member of various professional and academic associations in accounting. Her main research interests are in geopolitics of accounting.
作者簡介(中文翻譯)
Sabrina Roszak 專注於 SKEMA 商學院的財務與會計，擁有超過 13 年的商業經驗，曾在諮詢公司和大型企業工作。她是學院數位化的副院長。她的研究興趣集中在企業報告，特別是整合報告（integrated reporting）。
Raluca Sandu 是 SKEMA 商學院的會計與績效管理專家，同時擔任院系院長。她是法語會計協會會計歷史主題小組的共同主席，並且是多個會計專業和學術協會的成員。她的主要研究興趣在於會計的地緣政治。
