Search results for "non-financial information"

showing 5 items of 5 documents

El concepto de informe integrado como innovación en reporting corporativo

2016

ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…

Economics and EconometricsEl Marco Internacional para la Información IntegradaM40The International Integrated Reporting FrameworkFinancial and non-financial informationInformación financiera y no financieraManagement of Technology and Innovationlcsh:AZ20-9990502 economics and businessddc:650lcsh:Social sciences (General)Business and International ManagementInternational Integrated Reporting Council pilot programmeMarketingM14Philosophy05 social sciencesInformación integradaPrimeras prácticas de información integrada050201 accountinglcsh:History of scholarship and learning. The humanitiesEl programa piloto del International Integrated Reporting CouncilReportingFirst integrated reporting practiceslcsh:H1-99Integrated reportingHumanities050203 business & management
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Are mandatory non-financial disclosures credible? Evidence from Italian listed companies

2020

According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…

Index (economics)Credibility index EU directive 2014/95/EU Habermas Italian FTSE MIB listed companies mandatory non-financial disclosures (NFDs) material legitimacy theory meaning-oriented content analysis non-financial information (NFI)business.industryStrategy and Managementmedia_common.quotation_subjectCorporate governance05 social sciencesSincerityAccounting06 humanities and the artsManagement Monitoring Policy and LawDevelopment0603 philosophy ethics and religionDirectiveFiscal yearContent analysis0502 economics and businessCredibility060301 applied ethicsBusinessConstruct (philosophy)050203 business & managementmedia_common
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A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization

2022

[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…

Organizational Behavior and Human Resource ManagementbibliométricorevisiónStrategy and ManagementEconomics Econometrics and Finance (miscellaneous)reviewsostenibilidadInvestigacióBibliometriaDesenvolupament sostenibleBusiness and International ManagementCSRRSCMarketingreportingbibliometricM14CommercesustainabilityEmpreses Direcció i administracióInformació Teoria de la en economiaHF1-6182información no financieraIndustrial relationsBusiness Management and Accounting (miscellaneous)informescsrnon-financial informationFinanceCuadernos de Gestión
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Reputation, regulation and corporate governance as determinants of the improvement of non-financial information (NFI) reporting

2023

Many years have passed since corporate social responsibility (CSR) and the disclosure of non-financial information (NFI) aroused interest in very few organizations (Hąbek & Wolniak, 2016). Today, they are part of the main priorities for the most important companies in the world, and they are seen as an important part of the strategy due to the many benefits associated with them (Castilla-Polo & Sánchez-Hernández, 2020). In the last decades, it has become evident the relevance that NFI reporting has worldwide. It can be seen through the evolution of the issuance of this type of reports. In 2002, 45% of the G250 companies published a separate report, 20 years later, the numbers show that 96% …

non-financial information reportingcorporate governanceregulationreputationUNESCO::CIENCIAS ECONÓMICASsustainability reports
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Non-financial information: From voluntary to compulsory compliance. The state of the art in Italian context

2018

The issue of corporate communication is very relevant in the context of accounting literature. Historically, it has focused on economic and financial information, disclosured through the financial statements. Over time, complementary information, concerning the environmental, social context, intellectual capital, business model, has assumed greater importance. Consequently, the debate regarding the need for more advanced forms of reporting, which is able to compose the different dimensions of the process of value creation by the organizations, has been intensified. These trends have found in our country a specific regulatory constraint, such as Legislative Decree no. 254/2016, which introdu…

non-financial information voluntary
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