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Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence de Lino Cinquini

Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence: SIDREA Series in Accounting and Business Administration

Editat de Lino Cinquini, Francesco De Luca
en Limba Engleză Paperback – 20 feb 2023
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.
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Specificații

ISBN-13: 9783030903572
ISBN-10: 3030903575
Pagini: 475
Ilustrații: XXI, 475 p. 35 illus.
Dimensiuni: 155 x 235 x 27 mm
Greutate: 0.69 kg
Ediția:1st ed. 2022
Editura: Springer International Publishing
Colecția Springer
Seria SIDREA Series in Accounting and Business Administration

Locul publicării:Cham, Switzerland

Cuprins

Part I: Corporate Non-financial Disclosure.- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy.- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk.- Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player.- Part II: Social and Environmental Sustainability.- A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Disclosure.- Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies.- Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case.- Part III: Intangibles and Intellectual Capital Disclosure.- Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information.- Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies.- The Influence of Ownership Structure on Intellectual Capital Disclosure Quality.- The IntellectualCapital Disclosure in the Management Report Before and After the European Directive 95/2014 in Italy.- The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Non-profit Companies: An Impact Accounting Perspective.- Part IV: Integrated Reporting.- Theories in Integrated Reporting and Non-financial Information Research.- Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Review.- Integrated Reporting in the Public Sector: How Is the Research Developing?.- The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision Consultation.- The Potential Contribution of XBRL.- Part V: Accountability & Auditing of Non-financial Information and Integrated Reporting.-Harmonisation or Standardisation of Non-financial Reporting in European Union: The Role of Regulation.- Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting.- Limited or Reasonable Assurance for NFI?: Effectiveness and Criticalities.- Assurance of Nonfinancial Information: A Comprehensive Literature Review.- National Differences in Non-financial Disclosure: A Cross-Country Analysis.- The Role and Expectations of Stakeholders in the New Non-financial Disclosure Regulations.- Directive 2014/95/EU: Insights into the Auditor’s Role.- Critical Considerations on the Association Between External Assurance of Non-financial Information and Materiality Disclosure Quality in an Integrated Report Context.- Part VI: The Role of CFOs and Controllers in the Non-financial Reporting.- The Role of CFO and Controller in the Non-financial Information Process: Preliminary Results from an Exploratory Study.- Non-financial Disclosure and Materiality: Exploring the Role of CFOs.

Notă biografică

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.


Textul de pe ultima copertă

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.

Caracteristici

Presents latest empirical analyses on non-financial disclosure and company performance Explores the potential impact of standardization of non-financial disclosure Addresses the latest EU regulations on reporting and disclosure