Integrated Thinking for Long-Term Value Creation: A Multidisciplinary Reporting Approach in a Globalized World

Roszak, Sabrina, Sandu, Raluca

Integrated Thinking for Long-Term Value Creation: A Multidisciplinary Reporting Approach in a Globalized World
  • 出版商: Palgrave MacMillan
  • 出版日期: 2024-10-10
  • 售價: $4,410
  • 貴賓價: 9.5 折 $4,190
  • 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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相關主題

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)

這本書分為兩個部分，全面介紹了整合思維，這是整合報告實踐中的基礎，也是一種不斷增長的趨勢。在新的監管環境下，這個主題尤其引人關注，例如歐盟的企業可持續性報告指令（由EFRAG的發展所塑造），以及國際財務報導準則基金會在全球可持續性標準方面的努力，這兩者都在塑造當代關於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，而第二部分則在實踐的光照下修訂了該框架，通過將該領域的研究發現與之銜接。本書以當前的範式轉變為結論，並強調了在不同專業領域的知識基礎上解決管理問題的複雜性。本書將對會計和財務團隊、專業會計機構以及在金融和會計領域進行教學或研究的人士具有特殊的興趣。

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在SKEMA商學院專攻金融和會計，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，研究興趣主要集中在企業報告，尤其對整合報告有特別的興趣。

Raluca Sandu是SKEMA商學院的會計和績效管理專家，同時也是學院教職員的院長。她共同主持法語會計協會的會計歷史主題小組，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。

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