The Development of Non-Financial Reporting
Gebundenes Buch

The Development of Non-Financial Reporting

The Role of Sustainability Reporting and Integrated Reporting in Corporate Strategy

Herausgegeben: Minutiello, Valentina
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This Book examines the topic of Non-financial reporting, focusing on the two main types of reporting: Sustainability Reporting (SR) and Integrated Reporting (IR). It includes an overview of the research, with the aim of highlighting the diversity of approaches used by researchers as well as the multiplicity of facets that concern non-financial reporting.The chapters address the main macro-themes related to Non-financial disclosure and attributable to the following categories:1. The factors that influence the quality of non-financial reports;2. The different types of non-financial disclosure (s...