LEADER 04889nam 2200601I 450 001 9910793909603321 005 20200320115809.0 010 $a1-83867-965-0 010 $a1-83867-963-4 035 $a(CKB)4100000010465294 035 $a(MiAaPQ)EBC6134601 035 $a(UtOrBLW)9781838679651 035 $a(EXLCZ)994100000010465294 100 $a20200320d2020 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aNon-financial disclosure and integrated reporting $epractices and critical issues /$fedited by Lucrezia Songini (University of Eastern Piedmont, Italy), Anna Pistoni (University of Insubria, Italy), Pierre Baret (La Rochelle Business School, France), Martin H. Kunc (Southampton Business School, UK) 210 1$aBingley, England :$cEmerald Publishing,$d[2020] 210 4$dİ2020 215 $a1 online resource (ix, 203 pages) 225 1 $aStudies in managerial and financial accounting ;$v34 300 $aIncludes index. 311 $a1-83867-964-2 320 $aIncludes bibliographical references. 327 $aIntroduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabe?, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion. 330 $aThe financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more. 410 0$aStudies in managerial and financial accounting ;$vv. 34. 606 $aPerformance standards 606 $aSocial responsibility of business 606 $aBusiness ethics 606 $aGlobal Financial Crisis, 2008-2009$xSocial aspects 606 $aBusiness & Economics$xGeneral$2bisacsh 606 $aBusiness ethics & social responsibility$2bicssc 615 0$aPerformance standards. 615 0$aSocial responsibility of business. 615 0$aBusiness ethics. 615 0$aGlobal Financial Crisis, 2008-2009$xSocial aspects. 615 7$aBusiness & Economics$xGeneral. 615 7$aBusiness ethics & social responsibility. 676 $a658.3 702 $aSongini$b Lucrezia 702 $aPistoni$b Anna 702 $aBaret$b Pierre 702 $aKunc$b Martin 801 0$bUtOrBLW 801 1$bUtOrBLW 906 $aBOOK 912 $a9910793909603321 996 $aNon-financial disclosure and integrated reporting$92778452 997 $aUNINA