Search results for " reporting"
showing 10 items of 177 documents
On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view
2016
AbstractIn July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article…
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
The Impact of Corporate Governance on Internet Financial Reporting in Concentrated Ownership Companies
2013
In the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Fianncial Reporting disclosure (IFR) in concentrated ownership envitonment, such as Italy. We hypothesize that IFR may be explain in term of increasing trasparency in order to defen minority shareholder interest, so we predict, and find, a positive association between the extent of a firm's IFR and its CG and a negative assocaition between IFR and ownership structure. Abstract. This study investigates, upon agency theory, the effect of corporate governance (CG) on Internet Financial Reporting disclosure (IFR) in an ownership concentrated environment, such as Ita-ly. We hypothesize tha…
Financial Reporting for SMEs – Past and Perspectives
2013
Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
Framing of Corporate Social Responsibility by Agribusiness in the USA and Europe : A study of whether the Corporate Social Responsibility disclosure …
2016
Master thesis Business Administration BE501 - University of Agder 2016 This thesis examines whether the CSR reports by agricultural biotechnology and agrochemical companies in the USA and Europe align to the stakeholders’ (NGOs and the external constituents) expectations. The focus is on issues of key importance to these firms and the stakeholders, including GMOs, chemicals, and the corporate control over seeds. Framing creates expectations, as framing theory indicates framing is to focus on some of the many facets through which an issue can be seen, and highlight them using salient words and phrases to render them significant. The analysis revealed that 16 companies prepare CSR reports: 8 …
Financial institutions’ risk profile and contribution to the sustainable development goals
2021
This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorpo…
Estudo sobre o Global Report Initiative de empresas de energia elétrica dos Estados Unidos, do Brasil e da Espanha no período de 1999 a 2010
2013
Para atender às demandas sociais e organizacionais, vários instrumentos têm surgido para auxiliar o processo de geração de informações ambientais, entre eles o Global Reporting Initiative (GRI). Desde 1999, o GRI vem auxiliando as empresas a medirem e comunicarem seu desempenho econômico, ambiental e social. Sua consolidação ao longo da década de 2000 tornou-o um instrumento de grande aceitação pelas organizações e pela sociedade e, como consequência, tornou-se foco de estudos científicos sobre sustentabilidade (econômica, social e ambiental) nas organizações. Neste contexto, emerge a pergunta da atual pesquisa: Qual o perfil das empresas do setor elétrico listadas no GRI? Para responder a …
Dydrogesterone use during pregnancy: Overview of birth defects reported since 1977
2009
Between 1977 and 2005, 28 cases of potential links between maternal dydrogesterone use during pregnancy and congenital birth defects were reported. The types of defects were very diverse, with no evidence of a pattern of abnormalities. The data do not provide evidence for congenital malformations associated with dydrogesterone use.
Prevalence and 30-Day Mortality in Hospitalized Patients With Covid-19 and Prior Lung Diseases.
2021
Patients with pre-existing respiratory diseases in the setting of COVID-19 may have a greater risk of severe complications and even death.A retrospective, multicenter, cohort study with 5847 COVID-19 patients admitted to hospitals. Patients were separated in two groups, with/without previous lung disease. Evaluation of factors associated with survival and secondary composite end-point such as ICU admission and respiratory support, were explored.1,271 patients (22%) had a previous lung disease, mostly COPD. All-cause mortality occurred in 376 patients with lung disease (29.5%) and in 819 patients without (17.9%) (Previous lung disease is a risk factor for mortality in patients with COVID-19.…