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Titlebook: Integrated Reporting (IR) for Sustainability; Business Cases in So Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne Book 2023 The Editor(s)

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發(fā)表于 2025-3-21 17:57:06 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Integrated Reporting (IR) for Sustainability
副標(biāo)題Business Cases in So
編輯Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne
視頻videohttp://file.papertrans.cn/469/468622/468622.mp4
概述Includes practical insights and approaches in adopting new corporate reporting models.Provides a blend of academic and practitioner perspectives on IR in South Asia.Showcases insights from multiple em
叢書名稱Eco-Efficiency in Industry and Science
圖書封面Titlebook: Integrated Reporting (IR) for Sustainability; Business Cases in So Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne Book 2023 The Editor(s)
描述The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.
出版日期Book 2023
關(guān)鍵詞Integrated Reporting; Multi Capitals; Corporate Sustainability; Environmental, Social and Governance; So
版次1
doihttps://doi.org/10.1007/978-3-031-41833-4
isbn_softcover978-3-031-41835-8
isbn_ebook978-3-031-41833-4Series ISSN 1389-6970
issn_series 1389-6970
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
The information of publication is updating

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發(fā)表于 2025-3-21 20:26:46 | 只看該作者
Integrated Reporting Adoption in Sri Lanka Through an Institutional Theoretical Lensical (IT) perspective, with special reference to institutional isomorphism and institutional entrepreneurship to describe and analyse how external and internal pressures drive PLCs towards IR adoption. The study draws on qualitative semi-structured interviews with 55 interviewees (who were involved
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發(fā)表于 2025-3-22 00:38:49 | 只看該作者
地板
發(fā)表于 2025-3-22 05:22:02 | 只看該作者
Determinants of Integrated Reporting Adoption in an Emerging Market—Sri Lankaernal institutional and contextual pressures which influence the adoption of IR still remain an unexplored area in IR-related research. Thus, this chapter aims to identify the institutional pressures that induce IR adoption and implementation in Sri Lanka, where IR is a mainstream voluntary reportin
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發(fā)表于 2025-3-22 09:13:00 | 只看該作者
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發(fā)表于 2025-3-22 15:20:03 | 只看該作者
Application of Integrated Reporting—A Case Study of Tata Steelg financial and non-financial data on the business activities of companies. Despite information accessibility, many stakeholders cannot use the disclosed information mainly due to segregation of reports. Thus, an ‘Integrated Report’ demonstrates the links among financial and non-financial performanc
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發(fā)表于 2025-3-22 17:46:02 | 只看該作者
Benefits and Implementation Challenges of Integrated Reporting: Perspectives of Preparers at Indian (IR) in India. This study also aims to analyse the process of preparation of integrated reports and the role of preparers in that process. The study is timely in the light of the Security and Exchange Board of India’s circular published in 2017 which encouraged listed Indian companies to adopt IR an
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發(fā)表于 2025-3-22 22:26:22 | 只看該作者
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發(fā)表于 2025-3-23 01:27:37 | 只看該作者
Transformation from a Narrow Capital to a Multi-capital Performance Measurement Model in Value Creat narrow capital performance measurement systems. The six capitals in integrated reporting framework can guide and nurture a successful multiple capital-based performance measurement system. However, the use of six capitals-based key performance indicators in performance measurement is not adequately
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發(fā)表于 2025-3-23 09:32:56 | 只看該作者
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