Search results for " reporting"
showing 10 items of 177 documents
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
2020
Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively m…
Le groupe Kering ouvre la voie à la comptabilité environnementale
2015
National audience
Education for Sustainable Development: A University Perspective
2021
Universities have a number of functions in developing Education for Sustainable Development (ESD): conducting study/teaching process themselves, participation in the development of study materials for other fields of studies, involvement in the development of study methods, as well as a responsibility for Sustainable Development Science. An equally important role of universities in the ESD process is the “training of trainers”—preparation of new teachers, who are aware of the need to promote the sustainable development process, are equipped with a systemic understanding of processes in the society and natural world, and know the local culture and traditions. The Aichi-Nagoya Declaration on …
An innovative model for a sustainability report in no-profit organizations
2016
After a review of the literature, the research aims to build a sustainability report for NPOs through a set of economic, environmental and social indicators based on best international practice. Then the report will be applied to a voluntary service centre (CSV) which, in terms of function and organisation, over a wide range, contains all the social and economic environmental variables to be monitored in any NPOs. The findings appear to suggest an innovative model of sustainability report for NPOs with a significant set of indicators that offer a new disclosure of the activity carried on by the organisation. The work is tested only on a limited number of NPOs which can be extended in the fu…
The Relationship between Femininity and Sustainability Reporting
2017
Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports wit…
Have IFRS Changed How Stock Prices Associate with Earnings and Book Values? Evidence from Norway
2012
Firms listed on European, Australian and an increasing number of other stock exchanges are required to report according to International Financial Reporting Standards (IFRS). We use a Norwegian sample to examine whether the adoption of IFRS in 2005 has changed the value relevance of earnings relative to book values. IFRS are balance sheet-oriented and emphasize measurement at fair value. In contrast, Norwegian GAAP (NGAAP) are earnings-oriented and focus on measurement at transactional (historical) cost. IFRS also differ by recognizing more intangible assets, which further contributes to making IFRS less conservative than NGAAP. We find that more fair value accounting increases the value re…
Data quality of 5 years of central norovirus outbreak reporting in the European Network for food-borne viruses
2008
ABSTRACT Background The food-borne viruses in Europe (FBVE) network database was established in 1999 to monitor trends in outbreaks of gastroenteritisdue to noroviruses (NoVs), to identify major transmission routes of NoV infections within and between participating countries and to detectdiffuse international food-borne outbreaks.Methods We reviewed the total of 9430 NoVoutbreak reports from 13 countries with date of onset between 1 January 2002 and 1 January2007 for representativeness, completeness and timeliness against these objectives.Results Rates of reporting ranged from a yearly average of 1.8 in 2003 to 11.6 in 2006. Completeness of reporting of an agreed minimumdataset improved ove…
Flows of information and meaning: a vocabulary approach to integrated thinking and reporting
2020
PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
XBRL
2007
This paper describes the main contributions in relation with the develop of an XBRL (Extensible Business Reporting Language) taxonomy proposed by the PRISMA research group at University UNAB. This taxonomy has been developed for public institutions in Colombia. This taxonomy is based on the information exchange of financial information. It is also described the creation of a wiki system which includes real information of existing XBRL projects in the world and the creation of a demostration center of XBR reports.