MARC details
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04609nam a2200505Ii 4500 |
| 001 - CONTROL NUMBER |
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9781838679651 |
| 003 - CONTROL NUMBER IDENTIFIER |
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UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303084755.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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200320s2020 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781838679651 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5657.4 |
| Item number |
.N66 2020 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS000000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KJG |
| Source |
bicssc |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
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| Universal Decimal Classification number |
658.3 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
658.15/11 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
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| Title |
Non-financial disclosure and integrated reporting : |
| Remainder of title |
practices and critical issues / |
| Statement of responsibility, etc. |
edited by Lucrezia Songini (University of Eastern Piedmont, Italy), Anna Pistoni (University of Insubria, Italy), Pierre Baret (La Rochelle Business School, France), Martin H. Kunc (Southampton Business School, UK). |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (216 pages). |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Studies in managerial and financial accounting ; |
| Volume/sequential designation |
34 |
| 500 ## - GENERAL NOTE |
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| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Introduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Performance standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Social responsibility of business. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Global Financial Crisis, 2008-2009 |
| General subdivision |
Social aspects. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business ethics & social responsibility. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Songini, Lucrezia, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pistoni, Anna, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Baret, Pierre, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kunc, Martin, |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
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| International Standard Book Number |
9781838679644 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
Studies in managerial and financial accounting ; |
| Volume/sequential designation |
v. 34. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://doi.org/10.1108/s1479-3512202034">https://doi.org/10.1108/s1479-3512202034</a> |
