Mandatory and Discretional Non-financial Disclosure After the European Directive 2014/95/EU PDF Download

Author: Francesco De Luca
Publisher: Emerald Group Publishing
ISBN: 1839825049
Category : Business & Economics
Languages : en
Pages : 145

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Book Description
The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.

Author: Sandro Brunelli
Publisher: Springer Nature
ISBN: 3030311937
Category : Business & Economics
Languages : en
Pages : 201

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Book Description
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

Author: Alina Mihaela Dima
Publisher: Springer Nature
ISBN: 3030932869
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
This book highlights the economic and social science perspectives in light of COVID-19. During 2020, leaders found themselves at historic crossroads, taking decisions under remarkable pressures and uncertainties. However, windows of opportunity are being created to shape the economic recovery, restore the health of the environment, develop sustainable business models, strengthen regional development, revitalize global cooperation, harness Industry 4.0, and redesign the social contracts, skills, and jobs. This book is an excellent resource for all those interested in economics and social sciences perspectives on digitalization and big data, especially in the light of the recent crisis determined by COVID-19. The chapters cover topics related to new models in entrepreneurship and innovation, sustainability and education, data science and digitalization, marketing and finance, etc., that will develop innovative instruments for countries, businesses, and education to revive after the crisis.

Author: Paola Paoloni
Publisher: Springer Nature
ISBN: 3031219325
Category : Business & Economics
Languages : en
Pages : 429

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Book Description
This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and contribution to recovery are analyzed and discussed in the economic, financial and social context. Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general uncertainty sparked by the pandemic – the challenges facing all organizations in the current recovery phase can present an opportunity for extraordinary growth and development in Europe. The focus of the contributions gathered here is not on “counting” the damages and losses but rather on monitoring the recovery and on emerging instruments to support national and global economic recovery, while paying special attention to women’s role in it.

Author: Irene Guia Arraiano
Publisher: Springer Nature
ISBN: 3031246470
Category : Business & Economics
Languages : en
Pages : 420

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Book Description
This book highlights the latest research on responsible business and its practical implications for the economy, society, academia, and politics. It presents selected contributions from respected scholars and experts who have conducted international research on corporate social responsibility, sustainability, ethics, corporate governance, finance, and responsible investing. The book examines the spreading and enhancement of CSR and sustainability at the micro, meso, and macro levels, especially in light of their increased relevance following the recent pandemic. Taken together, the results of the empirically and theoretically based contributions offer a unique and multi-faceted perspective on current global trends and expected developments in this area. They cover a wide range of contexts and situations, helping readers expand their knowledge and drive effective change to tap their organizations’ full potential.

Author: Fiona Anderson-Gough
Publisher: Routledge
ISBN: 0429830009
Category : Business & Economics
Languages : en
Pages : 227

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Book Description
First published in 1998, this organizational and professional socialization of trainee chartered accountants reports the findings of an ICAEW funded research project which explored the training and socialization of trainee accountants in two Big Six firms in the UK. The background to the research, particularly the under-researched nature of the socialization of accountants, is outlined. The research issues are located within the institutional context of the accounting profession in the UK and the academic literature on the professions and professional socialization. The main research findings reported concern. The main research findings reported concern the development of trainees’ understandings of their professional indentity; the role of formal processes and informal norms within socialization; the relationship of professional identity to notions of client service, firm identity, divisionalization, and career success.

Author: Rosa Lombardi
Publisher: Sapienza Università Editrice
ISBN: 8893773066
Category : Business & Economics
Languages : en
Pages : 219

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Book Description
This book aims to explore some perspectives on corporate non-financial information, intangibles, and digitalization offering primary studies, research perspectives, and upcoming studies presented by scholars who also participated in the 2023 To.Su. Workshop mainly based on the results of the research project “Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles, and Digitalization: Tornado or Sunshine?”. The edited book addresses issues related to non-financial and sustainability information, as well as intangibles and digitalization from a business administration perspective.

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Publisher:
ISBN:
Category : Adult child abuse victims
Languages : en
Pages : 200

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Book Description
"Violence against women undermines women's core fundamental rights such as dignity, access to justice and gender equality. For example, one in three women has experienced physical and/or sexual violence since the age of 15; one in five women has experienced stalking; every second woman has been confronted with one or more forms of sexual harassment. What emerges is a picture of extensive abuse that affects many women's lives but is systematically underreported to the authorities. The scale of violence against women is therefore not reflected by official data. This FRA survey is the first of its kind on violence against women across the 28 Member States of the European Union (EU). It is based on interviews with 42,000 women across the EU, who were asked about their experiences of physical, sexual and psychological violence, including incidents of intimate partner violence ('domestic violence'). The survey also included questions on stalking, sexual harassment, and the role played by new technologies in women's experiences of abuse. In addition, it asked about their experiences of violence in childhood. Based on the detailed findings, FRA suggests courses of action in different areas that are touched by violence against women and go beyond the narrow confines of criminal law, ranging from employment and health to the medium of new technologies."--Editor.

Author: Massimo Valeri
Publisher: Springer
ISBN: 3319976494
Category : Business & Economics
Languages : en
Pages : 254

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Book Description
This book explores the key issues of corporate social responsibility (CSR) and reporting as applied to sports organizations, with particular attention to the Italian environment. It is divided into two parts, the first of which examines the general principles and reporting tools of CSR; these represent the reference point for all types of organization, including sports organizations. The coverage encompasses the evolution of CSR and the latest standards issued by authoritative international public and private institutions. The aim is to provide readers with a sound basis for understanding fully the application of these principles and reporting tools within the world of sport. The second part is devoted to a detailed analysis of the CSR strategies and social reporting initiatives adopted by sports organizations. Although the focus is primarily on Italian sports organizations, due attention is also paid to world benchmarks. In particular, the analysis examines the CSR strategies and reporting initiatives developed by international and Italian sports federations and by two international professional football clubs. The book will be of wide interest to academics, students, and practitioners.

Author: Lino Cinquini
Publisher: Springer Nature
ISBN: 3030903559
Category : Business & Economics
Languages : en
Pages : 477

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Book Description
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.