1.

Record Nr.

UNINA9910143694003321

Autore

Gazdar Kaevan

Titolo

Reporting nonfinancials [[electronic resource] /] / Kaevan Gazdar

Pubbl/distr/stampa

Chichester, England ; ; Hoboken, NJ, : Wiley, c2007

ISBN

1-119-20154-3

1-282-34558-3

9786612345586

0-470-06568-0

Descrizione fisica

1 online resource (347 p.)

Disciplina

657

657.3

658.15/12

Soggetti

Corporation reports

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [307]-310) and index.

Nota di contenuto

Introduction : goodwill and blue skies? : getting a grip on nonfinancials -- True and fair view? : the glaring deficiencies of financial reporting -- Open sesame? : nonfinancial reporting between pressures, paradoxes and potentials -- Competitive value : brands, customers and markets -- Management value : strategy, governance and outlook -- Human resources value : productivity, motivation and potential -- Ethical value : CSR, sustainability and stakeholder dialogue -- Says who?  : addressing stakeholders and facing issues -- New wine in new bottles? : strategy, structure and style.

Sommario/riassunto

According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure: How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites?Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital?