Non-financial Disclosure and Integrated Reporting (eBook)

Theoretical Framework and Empirical Evidence

Lino Cinquini, Francesco De Luca (Herausgeber)

eBook Download: PDF

2022 | 1st ed. 2022
XXI, 475 Seiten
Springer International Publishing (Verlag)
978-3-030-90355-8 (ISBN)

Infos

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.

Lino Cinquini is professor of management accounting and business administration at the Sant'Anna School of Advanced Studies (Scuola Superiore Sant'Anna), Pisa, Italy. He is director of the MSc program in innovation management offered jointly with the University of Trento (Italy). He has been visiting/invited professor at the University of Edinburgh (UK), the Aarhus School of Business (Denmark), and the Tampere University of Technology (Finland). Since 2016, he is the editor-in-Chief of the Journal of Management and Governance (Springer) and is currently a member of the editorial boards of the Journal of Accounting and Organizational Change (Emerald), Qualitative Research in Accounting and Management (Emerald), and the Journal of Public Budgeting, Accounting & Financial Management (Emerald). Professor Cinquini is also board member of Italian journals such as Financial Reporting, Mecosan, and Management Control. He is a fellow of the European Accounting Association and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor Cinquini is also a research board member of the Chartered Institute of Management Accountants (CIMA, UK) and member of the board of directors of the Italian chapter of the Institute of Management Accountants (IMA, USA).

Francesco De Luca is associate professor of accounting at the University 'G. d'Annunzio' of Chieti-Pescara (Italy). He is director of the master's program in economics and management, and professor of international accounting and financial reporting within the MSc program. Between 2012 and 2017, he was a visiting scholar at the University of Alabama at Birmingham (USA). Professor De Luca is currently a member of the editorial board of the International Journal of Economics, Finance and Management, and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor De Luca has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.

Produkt-Details

• Erscheint lt. Verlag: 18.2.2022
• Reihe/Serie: SIDREA Series in Accounting and Business Administration
• Reihe/Serie: SIDREA Series in Accounting and Business Administration
• Zusatzinfo: XXI, 475 p. 35 illus.
• Sprache: englisch
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management
• Schlagworte: corporate governance mechanisms • Corporate non-financial disclosure • Directive 201/95/EU • EU Directive 254/2016 • Intangibles disclosure • Role of CFO • Sustainability Reporting • Technology and reporting
• ISBN-10: 3-030-90355-9 / 3030903559
• ISBN-13: 978-3-030-90355-8 / 9783030903558