Integrated Reporting and Performance Measurement Systems PDF Download

Author: Bogusława Bek-Gaik
Publisher: Taylor & Francis
ISBN: 1000997510
Category : Business & Economics
Languages : en
Pages : 191

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Book Description
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.

Author: Robert G. Eccles
Publisher:
ISBN: 9781119199960
Category : Corporation reports
Languages : en
Pages : 235

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Book Description
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tre.

Author: Ki-Hoon Lee
Publisher: Springer Nature
ISBN: 3031418336
Category : Science
Languages : en
Pages : 440

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Book Description
The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.

Author: Cristiano Busco
Publisher: Springer Science & Business Media
ISBN: 3319021680
Category : Business & Economics
Languages : en
Pages : 354

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Book Description
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679650
Category : Business & Economics
Languages : en
Pages : 246

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Book Description
For 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.

Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1472746732
Category : Business & Economics
Languages : en
Pages : 674

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Book Description
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.

Author: Zabihollah Rezaee
Publisher: Routledge
ISBN: 1351284266
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.

Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 214

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Book Description
For 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.

Author: Martin P. Thomas
Publisher: Chelsea Green Publishing
ISBN: 1603586903
Category : Business & Economics
Languages : en
Pages : 258

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Book Description
For decades now, organizations have been struggling to find the best way to address their social and environmental responsibilities alongside their economic obligations. In other words, they want to know how best to effectively manage their operations based on a triple bottom line (3BL)--one that reflects social, environmental, and economic performance. Recently, an international standard for integrated reporting has emerged that in principle emphasizes the importance of managing toward a triple bottom line. But it fails to provide specific guidance on how to do so. Organizations have been left to their own devices to respond. How should 3BL management actually be done? In this book, sustainability and performance experts Martin Thomas and Mark McElroy introduce the world's most advanced 3BL performance accounting methodology: The MultiCapital Scorecard. It is the first context-based integrated measurement, management, and reporting system. And, it can help corporations, public institutions, and other organizations answer the question they should be asking themselves for every aspect of their operations: "How much is enough for us to be sustainable?" The answers set internal performance standards against which operations and their impacts can be measured. Nothing less will do! The MultiCapital Scorecard describes this open-source methodology, which consists of a structured, quantitative measurement and reporting system that complies with international standards for 3BL integrated measurement and reporting. Moreover, the MultiCapital Scorecard is designed to help organizations assess their own 3BL performance in their own contexts with context-based metrics of their own choosing. An eminently practical management aid for integrated thinking, it can be tailored to any organization's needs. The authors also describe how and why businesses are gradually shifting from managing impacts on only one type of capital (economic) to managing impacts on multiple types. They also provide detailed examples of worked reports, showing how organizations might develop and quantify the interim and long-term goals to meet their obligations to their employees, community, shareholders, and the environment. The examples also show how an organization can use the Multicapital Scorecard methodology to assess their progress in meeting those goals, and convey that progress to their stakeholders.

Author: Joanna Dyczkowska
Publisher: Springer Nature
ISBN: 3030819035
Category : Business & Economics
Languages : en
Pages : 199

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Book Description
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners.