Non-Financial Disclosure and Integrated Reporting : Practices and Critical Issues.

Intro -- NON-FINANCIAL DISCLOSURE AND INTEGRATED REPORTING -- STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING -- Copyright Page -- Contents -- About the Authors -- Introduction: Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues -- PART I: KEY ISSUES AND PRACTICES IN NON-FINANCIAL PERFORMANCE MEASUREMENT -- Chapter 1: Desperately Seeking a Standard Metric for Corporate Social Performance -- 1. Introduction -- 2. Theoretical Framework -- 3. Research Framework and Hypothesis -- 4. Literature Review and Data Collection -- Social Rating-based Metrics -- Reputation Rating-based Metrics -- Environmental Rating-based Metrics -- Ad hoc Metrics -- 5. Methodology -- Review -- Evaluation -- Standard Fit -- Social Fit -- 6. Results -- Standard Fit -- Social Fit -- 7. Discussion and Conclusions -- References -- Chapter 2: Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer -- 1. Introduction -- 2. The Issues of Non-Financial Reporting -- 2.1. Managing the Complexity of CSR -- 2.2. Guaranteeing the Inherent Issues of Non-financial Reporting -- 2.3. Meeting the Company's Expectations -- 3. The Case of Rémy Cointreau and its CSR Reporting -- 3.1. Presentation of the Rémy Cointreau Group and its CSR Reporting -- 3.2. Structuring and Reliability of the CSR Reporting at Rémy Cointreau -- 4. Methodology: The Choice of the Rémy Cointreau Singular Single-Case Study -- 5. Analysis and Results: The Rémy Cointreau Case and the Knots of Constraints of CSR Reporting -- 6. Discussion -- 7. Conclusion and Limits -- References -- Chapter 3: The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies -- 1. Introduction -- 2. Literature Review -- 2.1. Growing Attention to Sustainability Reporting.

2.2. Sustainability Reporting in Italy and Germany -- 2.3. Mandatory Sustainability Reporting -- 3. Research Methods -- 3.1. Research Design -- 3.2. Sample for Analysis -- 3.3. Evaluation Scale -- 4. Results -- 5. Discussion -- 6. Conclusions -- References -- PART II: KEY ISSUES AND PRACTICES IN INTEGRATED REPORTING -- Chapter 4: Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach -- 1. Introduction -- 2. Literature Review -- 2.1. The Circular Economy -- 2.2. Integrated Reporting -- 2.3. A Dynamic Resource-based Perspective -- 2.4. Enriching IR with a DRBV to Support Sustainability -- 3. Research Method -- 4. Results -- 5. Discussion -- 5.1. The Utility in the Managerial Context -- 5.2. The Utility in the Circular Economy Context -- 6. Limitations and Further Research -- 7. Conclusion -- References -- Chapter 5: Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept -- 1. Introduction -- 2. Theoretical Background: Social Disclosure and IR -- 2.1. The Journey of Social Disclosure by Stand-alone Reports -- 2.2. The IR: A New Paradigm for Corporate Reporting -- 3. Research Design: A Multidimensional Investigation on the Journey of IR -- 4. The Academic Point of View -- 4.1. The Purpose -- 4.2. Users -- 4.3. Role of IR in the Reporting System -- 4.4. Value, Performance, and Resources -- 4.5. Materiality and Connectivity -- 5. The Soft-Regulators' Point of View -- 5.1. The Purpose -- 5.2. The Users -- 5.3. The Relationship between SR and IR -- 5.4. Value, Performance, and Resources -- 5.5. Materiality and Connectivity -- 6. The Companies' Point of View -- 6.1. The Pioneer: Sabaf -- 6.2. The Experimenter: Guna -- 6.3. The IIRC Compliant by an "Integrated" SR: Unicredit -- 6.4. The IIRC Compliant by an "Integrated" Annual Report: Generali.

7. Discussion and Conclusions -- References -- Chapter 6: Tone at Top in Integrated Reporting: The Role of Non-Financial Performance -- 1. Introduction -- 2. Literature Review -- 2.1. The Tone of Corporate Narrative Disclosure -- 2.2. The Tone of Corporate Disclosure and Non-financial Performance -- 2.3 Environmental Performance and Voluntary Disclosure Tone -- 2.4. Social Performance and Voluntary Disclosure Tone -- 2.5. Governance and Voluntary Disclosure Tone -- 3. Methodology -- 3.1. Sample Selection and Data Collection -- 3.2. Data Analysis -- 4. Results -- 4.1. Content Analysis Results -- 4.2. Inferential Results -- 5. Discussion -- 5.1. Environmental Performance and ICD Tone in IRs -- 5.2. Social Performance and ICD Tone in IRs -- 5.3. Governance Performance and ICD Tone in IRs -- 5.4. Additional Findings -- 6. Conclusions -- 6.1. Implications -- 6.2. Limitations and Future Research Avenues -- References -- Chapter 7: Integrated Reporting Quality: An Analysis of Key Determinants -- 1. Introduction -- 2. Literature Review -- 2.1. Studies on the Determinants of CSR Disclosure and Its Quality -- 2.2. Studies on the Determinants of IR -- 3. Research Framework and Design -- 3.1. Hypotheses -- 3.2. Variables -- 3.2.1. Dependent Variable -- 3.2.2. Independent Variables -- 3.2.2.1. Industry. Three industries have been identified: (1) high impact industries (environmental and social sensitive industries), which comprise manufacturing and other industrial activities (industrials, basic materials, healthcare, and oil and gas) -- -- 3.2.2.2. Region. Region identifies the location where the company is established. Three main regions, characterized by different national business systems (Whitley, 1997), have been identified: Anglo-Saxon (UK, USA, Australia, New Zealand, and Canada), Eu.

3.2.2.3. Firm Size. The number of employees for each of the three years considered is the proxy indicator of firm size (Boesso &amp -- Kumar, 2007). The average number of employees was log transformed and the natural logarithm was used as independent variable t -- 3.2.2.4.IR Mandatory. As in some countries, such as South Africa and Brazil, IR represents a compulsory disclosure tool -- we considered two group of countries, that is, countries where IR is mandatory (South Africa and Brazil) and the not mandatory countri -- 3.3. Sample and Data Collection -- 3.4. Methodology -- 4. Research Findings -- 4.1. Descriptive Statistics -- 4.2. Univariate Analysis -- 4.3. Multivariate Analysis -- 5. Discussion and Conclusions -- References -- Conclusion -- INDEX.

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.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.