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The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
Autore Eccles Robert G.
Pubbl/distr/stampa Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Descrizione fisica 1 online resource (335 p.)
Disciplina 658.15/12
Collana Wiley Corporate F&A
Soggetto topico Corporation reports
Corporation reports - South Africa
Social responsibility of business
Sustainability
Soggetto genere / forma Electronic books.
ISBN 1-118-99373-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality; Contents; Foreword; Preface; Acknowledgments; Chapter 1: South Africa; The Uniqueness of South Africa; South Africa's Journey to Integrated Reporting; King I; King II; King III; The Integrated Reporting Committee of South Africa's Discussion Paper; South African Assessment of the South AFrican Experience; Report Quality; Materiality; Disclosure of Nonfinancial KPIs; Disclosure of Risks; Director Remuneration and Board Transparency; Disclosure of Forward-Looking Information; Characteristics of the Report
Internet UseAuditing and Assurance on Nonfinancial Information; Our Reflections on the South African Experience; Notes; Chapter 2: Meaning; Company Experimentation: Examples from the First Integrated Reports; Novozymes; Natura; Novo Nordisk; Philips and United Technologies; Expert Commentary: The First Reflections on Integrated Reporting; New Wine in New Bottles; The Solstice/Vancity Study; One Report: The First Book on Integrated Reporting; Codification: Creating Common Meaning; The Integrated Reporting Committee of South Africa; The International Integrated Reporting Council; Notes
Chapter 3: MomentumAdoption; Self-Declared Integrated Reports; Trends in Sustainability Reporting; The Spirit of Integrated Reporting; Accelerators; Regulation; Multistakeholder Initiatives; Organizations; Global Reporting Initiative; Sustainability Accounting Standards Board; CDP; Climate Disclosure Standards Board; Global Initiative for Sustainability Ratings; Endorsements; Awareness; Notes; Chapter 4: Motives; Companies; Audience; Supporting Organizations and Initiatives; Regulators; Service Providers; Notes; Chapter 5: Materiality; The Social Construction of Materiality
Materiality in Environmental ReportingComparing Different Definitions of Materiality; Audience; Governance; Materiality for Integrated Reporting; Notes; Chapter 6: The Sustainable Value Matrix; A Short History of the Materiality Matrix; Issues with the Matrix; The Current State of Materiality Matrices; Stakeholder Identification and Engagement; Issue Identification and Description; Dimension Definitions and Labels; Issue Scoring; Interactivity; Uses of the Matrix; From the Materiality Matrix to the Sustainable Value Matrix; The Four Cells; Notes
Appendix 6A: Comparing the Ford and Daimler Materiality MatricesNotes; Appendix 6B: Methodology for the Materiality Matrices Review; Note; Chapter 7: Report Quality; The Six Capitals; Content Elements; Organizational Overview and External Environment; Governance; Business Model; Risks and Opportunities; Strategy and Resource Allocation; Performance; Outlook; Special Factors; Materiality; Stakeholder Engagement; Connectivity of Information; Website Content; CEO Letter; Assurance; Notes; Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports; Notes; Chapter 8: Reporting Websites
Methodology
Record Nr. UNINA-9910460066403321
Eccles Robert G.  
Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
Autore Eccles Robert G.
Pubbl/distr/stampa Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Descrizione fisica 1 online resource (335 p.)
Disciplina 658.15/12
Collana Wiley Corporate F&A
Soggetto topico Corporation reports
Corporation reports - South Africa
Social responsibility of business
Sustainability
ISBN 1-118-99373-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality; Contents; Foreword; Preface; Acknowledgments; Chapter 1: South Africa; The Uniqueness of South Africa; South Africa's Journey to Integrated Reporting; King I; King II; King III; The Integrated Reporting Committee of South Africa's Discussion Paper; South African Assessment of the South AFrican Experience; Report Quality; Materiality; Disclosure of Nonfinancial KPIs; Disclosure of Risks; Director Remuneration and Board Transparency; Disclosure of Forward-Looking Information; Characteristics of the Report
Internet UseAuditing and Assurance on Nonfinancial Information; Our Reflections on the South African Experience; Notes; Chapter 2: Meaning; Company Experimentation: Examples from the First Integrated Reports; Novozymes; Natura; Novo Nordisk; Philips and United Technologies; Expert Commentary: The First Reflections on Integrated Reporting; New Wine in New Bottles; The Solstice/Vancity Study; One Report: The First Book on Integrated Reporting; Codification: Creating Common Meaning; The Integrated Reporting Committee of South Africa; The International Integrated Reporting Council; Notes
Chapter 3: MomentumAdoption; Self-Declared Integrated Reports; Trends in Sustainability Reporting; The Spirit of Integrated Reporting; Accelerators; Regulation; Multistakeholder Initiatives; Organizations; Global Reporting Initiative; Sustainability Accounting Standards Board; CDP; Climate Disclosure Standards Board; Global Initiative for Sustainability Ratings; Endorsements; Awareness; Notes; Chapter 4: Motives; Companies; Audience; Supporting Organizations and Initiatives; Regulators; Service Providers; Notes; Chapter 5: Materiality; The Social Construction of Materiality
Materiality in Environmental ReportingComparing Different Definitions of Materiality; Audience; Governance; Materiality for Integrated Reporting; Notes; Chapter 6: The Sustainable Value Matrix; A Short History of the Materiality Matrix; Issues with the Matrix; The Current State of Materiality Matrices; Stakeholder Identification and Engagement; Issue Identification and Description; Dimension Definitions and Labels; Issue Scoring; Interactivity; Uses of the Matrix; From the Materiality Matrix to the Sustainable Value Matrix; The Four Cells; Notes
Appendix 6A: Comparing the Ford and Daimler Materiality MatricesNotes; Appendix 6B: Methodology for the Materiality Matrices Review; Note; Chapter 7: Report Quality; The Six Capitals; Content Elements; Organizational Overview and External Environment; Governance; Business Model; Risks and Opportunities; Strategy and Resource Allocation; Performance; Outlook; Special Factors; Materiality; Stakeholder Engagement; Connectivity of Information; Website Content; CEO Letter; Assurance; Notes; Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports; Notes; Chapter 8: Reporting Websites
Methodology
Record Nr. UNINA-9910787012403321
Eccles Robert G.  
Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot
Autore Eccles Robert G.
Pubbl/distr/stampa Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Descrizione fisica 1 online resource (335 p.)
Disciplina 658.15/12
Collana Wiley Corporate F&A
Soggetto topico Corporation reports
Corporation reports - South Africa
Social responsibility of business
Sustainability
ISBN 1-118-99373-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality; Contents; Foreword; Preface; Acknowledgments; Chapter 1: South Africa; The Uniqueness of South Africa; South Africa's Journey to Integrated Reporting; King I; King II; King III; The Integrated Reporting Committee of South Africa's Discussion Paper; South African Assessment of the South AFrican Experience; Report Quality; Materiality; Disclosure of Nonfinancial KPIs; Disclosure of Risks; Director Remuneration and Board Transparency; Disclosure of Forward-Looking Information; Characteristics of the Report
Internet UseAuditing and Assurance on Nonfinancial Information; Our Reflections on the South African Experience; Notes; Chapter 2: Meaning; Company Experimentation: Examples from the First Integrated Reports; Novozymes; Natura; Novo Nordisk; Philips and United Technologies; Expert Commentary: The First Reflections on Integrated Reporting; New Wine in New Bottles; The Solstice/Vancity Study; One Report: The First Book on Integrated Reporting; Codification: Creating Common Meaning; The Integrated Reporting Committee of South Africa; The International Integrated Reporting Council; Notes
Chapter 3: MomentumAdoption; Self-Declared Integrated Reports; Trends in Sustainability Reporting; The Spirit of Integrated Reporting; Accelerators; Regulation; Multistakeholder Initiatives; Organizations; Global Reporting Initiative; Sustainability Accounting Standards Board; CDP; Climate Disclosure Standards Board; Global Initiative for Sustainability Ratings; Endorsements; Awareness; Notes; Chapter 4: Motives; Companies; Audience; Supporting Organizations and Initiatives; Regulators; Service Providers; Notes; Chapter 5: Materiality; The Social Construction of Materiality
Materiality in Environmental ReportingComparing Different Definitions of Materiality; Audience; Governance; Materiality for Integrated Reporting; Notes; Chapter 6: The Sustainable Value Matrix; A Short History of the Materiality Matrix; Issues with the Matrix; The Current State of Materiality Matrices; Stakeholder Identification and Engagement; Issue Identification and Description; Dimension Definitions and Labels; Issue Scoring; Interactivity; Uses of the Matrix; From the Materiality Matrix to the Sustainable Value Matrix; The Four Cells; Notes
Appendix 6A: Comparing the Ford and Daimler Materiality MatricesNotes; Appendix 6B: Methodology for the Materiality Matrices Review; Note; Chapter 7: Report Quality; The Six Capitals; Content Elements; Organizational Overview and External Environment; Governance; Business Model; Risks and Opportunities; Strategy and Resource Allocation; Performance; Outlook; Special Factors; Materiality; Stakeholder Engagement; Connectivity of Information; Website Content; CEO Letter; Assurance; Notes; Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports; Notes; Chapter 8: Reporting Websites
Methodology
Record Nr. UNINA-9910822221803321
Eccles Robert G.  
Hoboken, New Jersey : , : John Wiley & Sons, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui