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Relevant bibliographies by topics / Corporate reporting

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Academic literature on the topic 'Corporate reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Corporate reporting"

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SARIOĞLU, Mert, Ali Fatih DALKILIÇ, and Mustafa Gürol DURAK. "The Future of Corporate Reporting: Integrated Reporting." International Journal of Contemporary Economics and Administrative Sciences 9, no. 2 (2019): 327–47. https://doi.org/10.5281/zenodo.3596090.

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Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still prepared by companies to demonstrate their financial and non-financial outcomes. However, it is inadequate to assess the reports separately to understand and make a decision on the actual performance of companies. Additionally, creating value side of t

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Gleich, Ronald, Alexander Sasse, Jens Gräf, and Sabine Kogler. "Corporate Reporting." Controlling 14, no. 6 (2002): 337–46. http://dx.doi.org/10.15358/0935-0381-2002-6-337.

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Zairi, Mohamed, and Steve Letza. "Corporate Reporting." Management Decision 32, no. 2 (1994): 30–40. http://dx.doi.org/10.1108/00251749410054792.

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Doucek, Petr. "Corporate reporting and corporate informatics." New Trends and Issues Proceedings on Humanities and Social Sciences 4, no. 10 (2018): 459–67. http://dx.doi.org/10.18844/prosoc.v4i10.3117.

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More and more information in business reality evokes necessity to aggregate it into various messages and reports for supporting managerial activities. This paper aimed to provide basic information about corporate reporting and its significance for business, management and also for corporate business informatics management. There is specified what are reporting, reporting activities, processes and report in this contribution. Further are proposed different groups of business reports, managerial levels of reporting and relations of reporting processes to business intelligence. This contribution

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Clayton, Alexandra F., Jayne M. Rogerson, and Isaac Rampedi. "Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa." Bulletin of Geography. Socio-economic Series 29, no. 29 (2015): 7–17. http://dx.doi.org/10.1515/bog-2015-0021.

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AbstractLarge corporates have come under increasing pressure to conduct their business in a more transparent and responsible manner. In order for business to fulfil its obligations under the ethic of accountability stakeholders must be given relevant, timely, and understandable information about their activities through corporate reports. The conventional company reports on annual financial performance, sustainability and governance disclosures often fail to make the connection between the organisation’s strategy, its financial results and performance on environmental, social and governance is

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Wilmshurst, Trevor D., and Geoffrey R. Frost. "Corporate environmental reporting." Accounting, Auditing & Accountability Journal 13, no. 1 (2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.

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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various f

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Barker, Richard. "Corporate sustainability reporting." Journal of Accounting and Public Policy 49 (January 2025): 107280. https://doi.org/10.1016/j.jaccpubpol.2024.107280.

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Miller, Malcolm C. "Corporate Financial Reporting." International Journal of Accounting 37, no. 4 (2002): 449–50. http://dx.doi.org/10.1016/s0020-7063(02)00195-4.

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Mathews, M. R. "Corporate social reporting." British Accounting Review 20, no. 2 (1988): 201–3. http://dx.doi.org/10.1016/0890-8389(88)90056-x.

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Parris, Thomas M. "Corporate Sustainability Reporting." Environment: Science and Policy for Sustainable Development 48, no. 5 (2006): 3. http://dx.doi.org/10.3200/envt.48.5.3-3.

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Dissertations / Theses on the topic "Corporate reporting"

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Staub, Peter. "Corporate governance reporting /." Zürich : Schulthess Juristiche Medien, 2005. http://aleph.unisg.ch/hsgscan/hm00135029.pdf.

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Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.

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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between t

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Comyns, Breeda Bernadette. "Corporate sustainability reporting : towards an understanding of reporting quality." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/5280/.

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Corporate sustainability reporting quality has been criticised as being unbalanced, presenting an overly positive view of the company or failing to address material issues. The purpose of this study is to provide an understanding of sustainability reporting, to observe the evolution of the quality of Greenhouse Gas (GHG) reporting and to propose how reporting quality issues may be addressed in future. A theoretical framework is developed which combines the legitimacy and accountability perspectives using Akerlof’s (1970) Market for Lemons theory. Akerlof’s approach is extended by differentiati

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Ndlovu, Bright. "Corporate Reporting : adoption of forward-looking reporting by Zimbabwean listed companies." University of South Africa, 2007. http://hdl.handle.net/10500/52.

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This study examines the disclosure of forward-looking information in annual reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to determine if ZSE listed companies disclose forward-looking information and if they do disclose, how helpful the information is to the intended users of the annual report for decision making purposes? The factors proposed for the investigation are therefore disclosure and effectiveness of the forward-looking information. Since the annual reports represent the main source of voluntary disclosures of forward-looking information, the investigat

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Richard, Florian. "Beyond Corporate Social Responsibility Reporting and Indicators." Thesis, KTH, Mark- och vattenteknik (flyttat 20130630), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-171851.

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Over the past few years, the expectations of stakeholders regarding Sustainable Development have strengthened the importance of CSR or Sustainable Development practices in companies. In France, NRE laws and more recently the Grenelle Environment Forum required from companies to disclose and publish information on environmental, social and societal issues. On the international level, the Global Reporting Initiative gives a framework for CSR reporting. Companies tend to improve their CSR policies by setting action plans, objectives, and publishing dedicated reports. Subsequently, to assess their

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Tay, Joanne Siok Wan. "Corporate financial reporting : regulatory systems and comparability." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386247.

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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, Tetiana Anatoliivna Vasylieva, et al. "Transparency of corporate reporting: key regulatory issues." Thesis, Lulu Press, Inc, 2017. https://essuir.sumdu.edu.ua/handle/123456789/80915.

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Ensuring transparency of corporate reporting is currently the targets of the integration processes in the accounting system at the global level. Transparent corporate reporting that highlights the company performance in all material aspects, in accordance with the requirements of the stakeholders is the product of convergent model of accounting and audit. Enhancing reporting requirements for transparency in the corporate environment is dictated by the need for more reliable, complete, timely, clear and comparable disclosure by companies to assess the risks and make informed investment decision

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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual

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Ahmed, Ahmed Hassan Ahmed. "Corporate Internet reporting in Egypt : practices and perceptions." Thesis, University of Dundee, 2013. https://discovery.dundee.ac.uk/en/studentTheses/3cd18720-8dcf-4276-9269-6cd6f706f2e6.

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The purpose of the present thesis is to provide a detailed descriptive account of recent Corporate Internet Reporting (CIR) practices amongst non-financial companies listed on the Egyptian Exchange (EGX), and explore the perceptions of both users and preparers of corporate information concerning this phenomenon in Egypt. The investigation involves: (i) a disclosure index analysis of CIR practices amongst the sampled companies at two points in time – December 2010 and December 2011 – in order to determine the extent of such practices and ascertain whether this has changed across time; (ii) inte

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Engvall, Tove. "Records roles in Corporate Sustainability Reporting : An explorative study of corporate sustainability reporting from an archives and information science perspective." Thesis, Mittuniversitetet, Institutionen för informationssystem och –teknologi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-36765.

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Calls for more responsible companies, have led to initiatives and legislations of sustainability reporting, in order to improve corporate transparency and accountability regarding companies economic, environmental and social impact. The aim of the research was to explore records roles in corporate sustainability reporting, which is discussed from an archives and information science perspective. Records are regarded as evidence of business activities and therefore crucial to accountability and decision-making processes. A sustainability report is a record, and records are also used to create a

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Books on the topic "Corporate reporting"

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Association of Chartered Certified Accountants (ACCA). Corporate reporting. Kaplan Pub., 2008.

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Association of Chartered Certified Accountants (ACCA). Corporate reporting. Kaplan Pub., 2010.

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Everingham, G. K. Corporate reporting. 7th ed. PricewaterhouseCoopers, 2004.

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Association of Chartered Certified Accountants (ACCA). Corporate reporting. Kaplan Pub., 2009.

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Association of Chartered Certified Accountants (ACCA). Corporate reporting. Kaplan Pub., 2013.

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Hussey, Roger, and Audra Ong. Corporate Financial Reporting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0.

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Marzouk, Mahmoud, and Khaled Hussainey. Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985.

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R, Ferris Kenneth, and Haskins Mark E, eds. Corporate financial reporting. 4th ed. Irwin/McGraw-Hill, 2001.

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Magli, Francesca, and Andrea Amaduzzi. Innovations in Corporate Reporting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-80404-5.

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Book chapters on the topic "Corporate reporting"

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Corporate governance." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-14.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Group reporting." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-19.

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Quick, Reiner, and Daniela Wiemann. "Corporate Governance Reporting." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_151.

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Herzig, Christian, and Stefan Schaltegger. "Corporate Sustainability Reporting." In Sustainability Communication. Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-1697-1_14.

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van Dijk, Loes, Steven Hijink, and Lars in ’t Veld. "Corporate Sustainability Reporting." In Sustainable Finance in Europe. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-53696-0_6.

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Burlea-Schiopoiu, Adriana. "Corporate Governance Reporting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_644.

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Burlea-Schiopoiu, Adriana. "Corporate Governance Reporting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_644-1.

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Hassanein, Ahmed. "Corporate narrative reporting." In Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-3.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Global corporate reporting." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-2.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Corporate tax reporting." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-21.

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Conference papers on the topic "Corporate reporting"

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Stanzione, Kaydon. "Airborne Flight Reporting System." In Vertical Flight Society 71st Annual Forum & Technology Display. The Vertical Flight Society, 2015. http://dx.doi.org/10.4050/f-0071-2015-10221.

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This paper addresses the design, development, and operations of a portable wireless flight reporting system applicable for the unique characteristics of vertical flight aircraft. The Airborne Flight Reporting System™ (AFRS) provides an affordable, yet robust and FAA-compliant "black box" for a wide range of air vehicle platforms. AFRS provides mission-critical in-flight information to air and ground crews and posts enroute flight information useful to individuals vested in passenger and cargo transit. AFRS is also applicable to Unmanned Aerial Vehicles (UAVs) and the FAA's NextGen and the Firs

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g

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Devy, Adhila Sandra, Evangeline Syalomita Silitonga, and Silvia Dewiyanti. "A Study on the Influence of Technology in Integrated Reporting on Corporate Financial Performance." In 2024 IEEE International Conference on Technology, Informatics, Management, Engineering and Environment (TIME-E). IEEE, 2024. https://doi.org/10.1109/time-e62724.2024.10919808.

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Migacz, Ewelina, Julia Jurek, Natalia Korenda, Wiktor Poremba, and Julianna Rasztar. "ANALYSIS OF THE EUROPEAN GREEN DEAL BASED ON ESG ASPECTS AND HOW COMPANIES IMPLEMENT THS EUROPEAN SUSTAINABILITY REPORTING STANDARDS (ESRS)." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s23.94.

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The evolution of the view of the economic growth paradigm, the development of consumer awareness and the development of legal regulations affect the continuous formation of the conditions for sustainable development. The formation of the form, the definition of unambiguous standards and the continuous formation of the provisions of directives obliging an increasingly wide range of companies obliged to report sustainable development, in the short term, is a challenge for many companies operating in the Polish market. An important aspect of both in terms of EU policy, the formation of provisions

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Ulrich, Patrick, and Jasmina Metzger. "Sustainability reporting: The way to standardized reporting according to the Corporate Sustainability Reporting Directive in Germany." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp14.

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The importance of sustainability is increasing in society as well as in the corporate environment. To force companies to deal with the topic in greater detail, the European Commission has revised the directive that regulates this reporting. This new version is to be mandatory from 2024 for reports on the 2023 business year. For this reason, companies must urgently deal with the increased requirements and implement them, because studies show that companies are not yet really well prepared for the innovations

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"Corporate Sustainability Reporting Quantity: It’s Consequense on Corporate Reputation." In Dec. 25-26, 2017 Bangkok (Thailand). URST, 2017. http://dx.doi.org/10.17758/urst.ea1217418.

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Liu, Guiliang, and Fan Wang. "Conservatism in Corporate Social Responsibility Reporting." In 2011 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2011. http://dx.doi.org/10.1109/iciii.2011.217.

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Glavič, Peter, Helena Levičnik, Aida Szilagyi, et al. "Smart Education for Corporate Sustainability Reporting." In 7th FEB International Scientific Conference. University of Maribor, University Press, 2023. http://dx.doi.org/10.18690/um.epf.3.2023.74.

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“The European Green Deal” (EGD) is an integral part of the EU’s strategy to implement the United Nations Agenda 2030. Companies with more than 500 employees are required to include non-financial reporting (NFR) on their operational, social, and environmental data. In 2023, the Corporate Sustainability Reporting Directive (CSRD) extends reporting to all companies over 250 employees and certain SMEs, which will be required to report on nonfinancial aspects of their business since 2024–2028. The number of companies, subject to reporting will quadruple. Managers and responsible employees will have

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Salzillo, Gianmarco, Emilio Farina, and Caterina Cantone. "The effects of regulation on social and environmental reporting." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp11.

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Correia, Anacleto, and Pedro B. Água. "Harnessing artificial intelligence for enhanced environmental, social, and governance reporting: A new paradigm in corporate transparency." In Corporate governance: Research and advanced practices. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgrapp15.

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This article examines the transformative potential of artificial intelligence (AI) in enhancing environmental, social, and governance (ESG) reporting within corporate governance. AI can revolutionize traditional ESG reporting by automating data collection, ensuring accuracy, and enabling real-time processing and predictive analytics. This integration supports a comprehensive, timely, and proactive approach to sustainability reporting, meeting the rising demands for transparency and accountability from stakeholders and regulators. Key benefits of AI in ESG reporting include improved decision-ma

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Reports on the topic "Corporate reporting"

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Breuer, Matthias, Christian Leuz, and Steven Vanhaverbeke. Reporting Regulation and Corporate Innovation. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26291.

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Graham, John, Campbell Harvey, and Shiva Rajgopal. The Economic Implications of Corporate Financial Reporting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10550.

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Davidson, Robert, Aiyesha Dey, and Abbie Smith. Executives' "Off-The-Job" Behavior, Corporate Culture, and Financial Reporting Risk. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18001.

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Higgins-Dobney, Carey. News Work: The Impact of Corporate Newsroom Culture on News Workers & Community Reporting. Portland State University Library, 2000. http://dx.doi.org/10.15760/etd.6307.

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Charumathi, Dr B. Developing a corporate social justice index. Indian School of Development Management, 2024. https://doi.org/10.58178/246.1047.

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This study aims to provide a comprehensive understanding of how large companies address and report on social justice issues, ultimately fostering greater transparency and accountability with a sustainability focus. This study develops a conceptual framework which involves identifying major social justice themes and corporate stakeholders, recognising social justice issues that have been addressed and grouping them into sub-indices and to develop an unweighted Corporate Social Justice Disclosure Index (CSJDI). After checking the reliability and validity of the index using content analysis, this

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Guruprasad, Sirigowri, Amir Bazaz, Manish Dubey, et al. Business Responsibility and Sustainability Reporting in India: An Analysis of Disclosures from 150 Companies. Indian Institute for Human Settlements, 2024. http://dx.doi.org/10.24943/brsri11.2024.

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Reporting on non-financial parameters is increasing across businesses worldwide and is largely been driven by corporate consciousness and regulatory interventions. The present study focuses on the current Business Responsibility and Sustainability Report (BRSR) framework and assesses emerging trends and patterns on sustainability reporting. We also identify critical gaps and insights meant for triggering widespread transformation leveraging reporting on key parameters as a starting point. Our present study and the analysis is based on sustainability disclosures of the top 150 companies listed

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Finch, John H., Xiang Li, and Erika Anderson. Systems in the Making: The Role of Companies in Implementing Sustainability Policy and Reporting. University of Glasgow and University of Strathclyde, 2025. https://doi.org/10.36399/gla.pubs.342905.

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This paper focuses on the implementation of corporate sustainability, or Environment, Social and Governance, reporting. The introduction from 2023 of mandatory reporting is a key milestone in sustainability. Adopting a comparative case method, we identify as related case studies Materiality (in reporting), Transition (in corporate strategy), and Stewardship (in fund management). We compare these by applying the theory-led themes of system openness, the agency or power of coalitions in producing and acting upon reports, contests in the qualification of key data, and through business exchanges r

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Soares, Tatiana Fontes, John Eriksson, Marco Velarde, and Alejandro Soriano. IDB-9: Corporate Results Framework. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010518.

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In IDB-9 the Board of Governors of the Inter-American Development Bank (IDB or Bank) mandated implementation of a corporate results framework (CRF), leading to greater emphasis on results throughout the Bank. This background paper responds to the Governors' request that the Office of Evaluation and Oversight (OVE) evaluate the completeness and effectiveness of CRF implementation at the IDB-9 midpoint. The findings of this paper are based on a review of relevant Board and Bank strategic and operational documents as well as interviews with mid- and senior-level staff and Executive Directors. Giv

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Brill, Sophie, and Beck Wallace. Oxfam GB Statement on Modern Slavery for the financial year 2019/20. Oxfam GB, 2020. http://dx.doi.org/10.21201/2020.6614.

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The UK Modern Slavery Act 2015 requires organizations with a turnover of over £36m to make a public statement on the steps they are taking to identify and prevent modern slavery in their operations and supply chains. Oxfam GB advocated for this legislation to be enacted. In this, our fifth statement, we share our progress against the three-year objectives set last year, which focus on corporate responsibility governance, human rights due diligence and inclusion of our country programmes. Due to the particularly devastating impacts of the coronavirus pandemic, we have added a section to highlig

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Milsom, Penelope, and David McCoy. Corporate accountability in global health governance? A case study of the Access to Medicine Index (Addendum). United Nations University - International Institute for Global Health, 2025. https://doi.org/10.37941/rr/2025/2.

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In October 2024, UNU-IIGH published an extensive analysis of the 2022 Access to Medicine Index (AtMI) and the underlying theory of how the Index promotes increasingly socially responsible corporate policies and practices over time. The analysis identified several limitations of 2022 AtMI. These included: data quality concerns about incomplete and reliable data; a lack of clarity about how data are translated into company scores for each indicator; the low standards against which companies are assessed; and the narrow scope of corporate conduct covered by the Index. While noting some improvemen

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