LEADER 02680nam 2200541 a 450 001 9910829937203321 005 20230721030032.0 010 $a1-119-20154-3 010 $a1-282-34558-3 010 $a9786612345586 010 $a0-470-06568-0 035 $a(CKB)1000000000357432 035 $a(EBL)291276 035 $a(OCoLC)476049503 035 $a(SSID)ssj0000236114 035 $a(PQKBManifestationID)12022426 035 $a(PQKBTitleCode)TC0000236114 035 $a(PQKBWorkID)10172739 035 $a(PQKB)11020607 035 $a(MiAaPQ)EBC291276 035 $a(EXLCZ)991000000000357432 100 $a20061027d2007 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aReporting nonfinancials$b[electronic resource] /$fKaevan Gazdar 210 $aChichester, England ;$aHoboken, NJ $cWiley$dc2007 215 $a1 online resource (347 p.) 300 $aDescription based upon print version of record. 311 $a0-470-01197-1 320 $aIncludes bibliographical references (p. [307]-310) and index. 327 $aIntroduction : 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. 330 $aAccording 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? 606 $aCorporation reports 615 0$aCorporation reports. 676 $a657 676 $a657.3 676 $a658.15/12 700 $aGazdar$b Kaevan$01635536 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910829937203321 996 $aReporting nonfinancials$93976381 997 $aUNINA