Relevant bibliographies by topics / : Integrated reporting Content Elements

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic ': Integrated reporting Content Elements'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic ': Integrated reporting Content Elements.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic ": Integrated reporting Content Elements"

1

Dian, Kurniawati. "The Effect of Implementation of Integrated Reporting on Company Value." Journal of Economics, Finance and Management Studies 05, no. 11 (2022): 3146–51. https://doi.org/10.5281/zenodo.7281882.

Full text
Abstract:
This study aims to find out how the effect of the application of integrated reporting elements on the reporting of LQ 45 companies listed on the Indonesia Stock Exchange in 2018 on company value in the period after the implementation of the integrated reporting element. Measurement of disclosure of integrated reporting elements using content elements developed by the International Integrated Reporting Committee in 2013. The content element of integrated reporting is identified through annual reports, sustainability reports, and information on the company's website. The samples in this stud
APA, Harvard, Vancouver, ISO, and other styles
2

Satsuk, T. P. "Integrated corporate reporting structure." Bulletin of scientific research results, no. 4 (December 2020): 101–10. http://dx.doi.org/10.20295/2223-9987-2020-4-101-110.

Full text
Abstract:
Objective: To analyze the concepts, principles, and structure of integrated corporate reporting and propose modifications to the integrated reporting elements. Methods: Comparative analysis, structuring and generalization of material, statistical methods and a system approach are used. Results: The analysis of the drivers of historical development of reporting made it possible to structure the prerequisites for the genesis of integrated reporting, which should be prepared as a separate report and include seven interrelated content elements, pursuant to the international integrated reporting st
APA, Harvard, Vancouver, ISO, and other styles
3

Mmako, N., and M. Jansen van Rensburg. "Towards integrated reporting: The inclusion of content elements of an integrated annual report in the chairmen’s statements of JSE-listed companies." South African Journal of Business Management 48, no. 1 (2017): 45–54. http://dx.doi.org/10.4102/sajbm.v48i1.19.

Full text
Abstract:
A call for greater transparency following various corporate scandals in a volatile global economy has placed intense pressure on South African corporations to reform, not only their conduct but also their reporting. As investors and other stakeholders insisted on the assurance that company practices were transparent, accountable and fair to all stakeholders, the JSE changed listing requirements to oblige listed companies to integrate their sustainability reports with their annual reports. To understand how companies incorporate integrated reporting standards in voluntary narrative disclosures,
APA, Harvard, Vancouver, ISO, and other styles
4

Hassan, Abeer, Mahalaximi Adhikariparajuli, Mary Fletcher, and Ahmed Elamer. "Integrated reporting in UK higher education institutions." Sustainability Accounting, Management and Policy Journal 10, no. 5 (2019): 844–76. http://dx.doi.org/10.1108/sampj-03-2018-0093.

Full text
Abstract:
Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports.
APA, Harvard, Vancouver, ISO, and other styles
5

Wen, Luk Pui, Yap Kiew Heong, Angeline, and Lim Chee Hooi, Simon. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE." Management and Accounting Review (MAR) 16, no. 2 (2017): 101. http://dx.doi.org/10.24191/mar.v16i2.647.

Full text
Abstract:
ABSTRACT
 
 
 Although the consciousness of Integrated Reporting (IR) is increasing within Malaysian companies, how IR creates value for their business is not completely understood. This paper attempts to investigate the potential contribution of IR implementation to the financial performance of the top 50 Malaysian public listed companies during the period of 2012 to 2015. The eight (8) IR content elements from the International Integrated Reporting Council (IIRC) framework are examined to predict the adoption rate of IR in relation to financial performance. This includes discl
APA, Harvard, Vancouver, ISO, and other styles
6

Ali, Mazurina Mohd, Erlane K. Ghani, Susi Handayani, Mariana Mariana, and Han Tantri Hardini. "Content Analysis of Integrated Reporting in Malaysia." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (May 2, 2024): 1064–82. http://dx.doi.org/10.37394/23207.2024.21.89.

Full text
Abstract:
The aim of integrated reporting is to provide a holistic view of an organization’s performance and value creation. This comprehensive reporting framework contains financial, economic, environmental, social, and governance aspects. In Malaysia, the adoption of integrated reporting shows the organization’s involvement in promoting accountability and transparency in corporate reporting. By using the Malaysian top 100 publicly listed companies (PLCs), this study gauges the practices of integrated reporting disclosure, explicitly investigating the integration of the content elements recommended by
APA, Harvard, Vancouver, ISO, and other styles
7

1Dr., Samson Ojeme Samuel, Isaac Ukarin 2Dr., Olasebikan Ogunsanya 3Clement, and Rasaki Olaowo 4Olatunde. "INTEGRATED REPORTING AND FINANCIAL PERFORMANCE: A REVIEW OF LITERATURE." International Journal of Marketing & Financial Management 11, no. 2 (2023): 33–45. https://doi.org/10.5281/zenodo.10900125.

Full text
Abstract:
<strong><em>Aim:</em></strong><em> This work explores the nexus between the implementation of integrated reporting (IR) and the resultant influence on financial performance. This work is motivated by the growing call for the adoption of integrated reporting (IR). The study therefore seeks to establish a basis for influencing the adoption of integrated reporting (IR) or its rejection.</em> <strong><em>Methodology: </em></strong><em>The study is a conceptual paper that utilized library research and review of past empirical studies to arrive at conclusion and recommendation.</em> <strong><em>Find
APA, Harvard, Vancouver, ISO, and other styles
8

PLOTNIKOV, Viktor S., and Olesya V. PLOTNIKOVA. "Conceptual framework for integrated reporting: Analyzing the content of general provisions." Economic Analysis: Theory and Practice 22, no. 12 (2023): 2293–309. http://dx.doi.org/10.24891/ea.22.12.2293.

Full text
Abstract:
Subject. The article considers the content of conceptual foundations of integrated reporting aimed at assessing the value of business. Objectives. We focus on proving the expediency and necessity to present integrated reporting for financial capital providers and other users interested in business valuation. Methods. The methodology of the research rests on recognition of the need to integrate information contained primarily in financial and management reporting, which are based on general economic theories of positive and normative economics, accounting theory and analysis, theory of finance,
APA, Harvard, Vancouver, ISO, and other styles
9

Jaffar, Nahariah, Azleen Shabrina Mohd Nor, and Zarehan Selamat. "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework." GATR Accounting and Finance Review 3, no. 4 (2018): 105–13. http://dx.doi.org/10.35609/afr.2018.3.4(2).

Full text
Abstract:
Objective - The goal of integrated reporting is to enhance the cohesiveness and efficiency of corporate reporting. It encourages organizations to create greater value by identifying the factors that have a material impact on its operations. The Integrated Reporting (IR) Framework guides the overall content of an integrated report through the Guiding Principles and Content Elements. The Framework has eight elements. This study explores the level of voluntary disclosure of information related to these eight elements by companies listed on the Bursa Malaysia before and after the establishment of
APA, Harvard, Vancouver, ISO, and other styles
10

Dr., Madan Lal Bhasin. "Integrated Reporting at the Crossroads: Will it Become Trendsetter Model for the Corporate Reporting." International Journal of Management Sciences and Business Research 6, no. 2 (2017): 35–59. https://doi.org/10.5281/zenodo.3468902.

Full text
Abstract:
he landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Interest in and adoption of IR regarding a company&rsquo;s financial, environmental, social, and governance performance is growing rapidly. Research needs to bridge the gap between social and financial performance by considering corporate performance i
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic ": Integrated reporting Content Elements"

1

Kussaba, Cristiane Tiemi. "Análise dos elementos de conteúdo do relato integrado: Itaú Unibanco e Natura - 2013 e 2014." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-05022016-114515/.

Full text
Abstract:
O Relato Integrado é a estrutura de divulgação que reúne informações financeiras, ambientais, sociais e de governança em um formato claro, conciso, consistente e comparável, de modo a entender o processo de geração de valor da organização ao longo do tempo. Em 2011, diversas organizações aderiram ao Projeto Piloto do IIRC e, em 2013, foi lançada a Estrutura Conceitual para Relato Integrado, que tem sido referência para a geração do mesmo. O objetivo geral deste trabalho é verificar de que forma algumas empresas participantes deste Projeto Piloto do IIRC divulgaram os elementos de conteúdo prop
APA, Harvard, Vancouver, ISO, and other styles
2

Andersen, Caroline, and Maria Eneqvist. "Lägesrapport för integrerad rapportering : En kartläggning av 14 stora svenska företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21868.

Full text
Abstract:
Syfte: Tidigare hållbarhetsredovisning anses ha problem med frånkoppling av finansiella och icke-finansiella strategier, vilket IR avser att lösa. Studier som gjorts visar att IR implementerats oproportionerligt, samt att rapporter som benämns som integrerade, påvisat låg IR-nivå. En möjlig förklaring är dålig förståelse av detta förhållandevis nya begrepp. Stora skillnader i IR-nivå gör det svårt att få en tydlig bild av den faktiska implementeringen av IR. Syftet för denna studie är att kartlägga IR-nivån bland stora svenska företag som benämnt sina årsredovisningar som integrerade, samt att
APA, Harvard, Vancouver, ISO, and other styles
3

Tencati, Antonio. "Corporate social responsibility and firm performance : state of the art and perspectives in social, environmental and sustainability performance management." Thesis, De Montfort University, 2015. http://hdl.handle.net/2086/11022.

Full text
Abstract:
Over more than forty years many proposals have been drawn up to complement, integrate and overcome the traditional methodologies measuring the financial dimension of corporate performance. In parallel, thousands of companies, and especially the listed ones, have introduced, developed and implemented different practices of non-financial reporting. So, what is the state of the art with regard to the most important initiatives aimed at supporting companies in managing social, environmental and sustainability performance? And, what are the current corporate approaches to sustainability evaluation
APA, Harvard, Vancouver, ISO, and other styles
4

Pollack, Gerald D. "Timing and Characterization of the Change in the Redox State of Uranium in Precambrian Surface Environments: A Proxy for the Oxidation State of the Atmosphere." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12052008-125923/.

Full text
Abstract:
Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Eirik J. Krogstad, committee chair; Andrey Bekker, committee co-chair; W. Crawford Elliott, Timothy E. LaTour, committee members. Description based on contents viewed Aug. 27, 2009. Includes bibliographical references (p. 207-219).
APA, Harvard, Vancouver, ISO, and other styles
5

Kjellberg, Viktor, and Johannes Hildingsson. "Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation." Thesis, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30102.

Full text
Abstract:
Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate repo
APA, Harvard, Vancouver, ISO, and other styles
6

Adhikariparajul, M., A. Hassan, M. Fletcher, and Ahmed A. Elamer. "Integrated Reporting in UK Higher Education Institutions." 2019. http://hdl.handle.net/10454/16798.

Full text
Abstract:
Yes<br>This paper examines trends in the content of reporting within 135 UK Higher Education Institutions (HEIs). It explores the extent to which Integrated Reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI specific features influence the resulting disclosures. Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic ": Integrated reporting Content Elements"

1

Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

Full text
Abstract:
The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s
APA, Harvard, Vancouver, ISO, and other styles
2

Ermakova, Marina. Preparation and use of accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2111842.

Full text
Abstract:
The textbook is a systematic presentation of the principles and rules of documenting, reflecting in accounting registers and reporting the movement of accounting objects, and also reveals the essence and content of the main elements of accounting (financial) statements. It consists of two sections: accounting (financial) reporting technology and analytical capabilities of accounting (financial) reporting. The first section discusses in detail the preparatory work preceding the preparation of reports and the procedure for the formation of reporting forms. The second section presents a methodolo
APA, Harvard, Vancouver, ISO, and other styles
3

Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

Full text
Abstract:
The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.
APA, Harvard, Vancouver, ISO, and other styles
4

L'vova, Ol'ga. Transformation of the bankruptcy management system in Russia. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2147387.

Full text
Abstract:
The monograph reveals the content of the bankruptcy management system and its properties; elements and economic functions of the bankruptcy institution. The international experience of bankruptcy reform is summarized; an integrated strategy for the transformation of the bankruptcy management system to increase business sustainability is proposed. Methods are proposed for: analyzing the company by various entities — the owner (management), the creditor, the arbitration manager, and the potential investor; analyzing the debtor's transactions, determining the date of the objective bankruptcy; man
APA, Harvard, Vancouver, ISO, and other styles
5

Hu, Xuhui. Theoretical foundations. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198808466.003.0002.

Full text
Abstract:
Adopting the constructivist approach, especially building on Borer’s (2005a, b, 2013a) XS Model, two theoretical elements in the theory of the syntax of events are put forward. The first element concerns the specific constraints on the interaction between conceptual meaning and syntactic derivation. The content of the predicate will be integrated into the interpretation derived from the syntax via a set of Integration Conditions, according to which, the interpretation derived from syntax licenses the legitimacy of the predicate content. The second theoretical assumption is the addition of the
APA, Harvard, Vancouver, ISO, and other styles
6

Rayment, George E., and David J. Lyons. Soil Chemical Methods - Australasia. CSIRO Publishing, 2010. http://dx.doi.org/10.1071/9780643101364.

Full text
Abstract:
Soil Chemical Methods – Australasia describes over 200 laboratory and field chemical tests relevant to Australasia and beyond. The information and methodology provided across 20 chapters is comprehensive, systematic, uniquely coded, up-to-date and designed to promote chemical measurement quality. There is guidance on the choice and application of analytical methods from soil sampling through to the reporting of results. In many cases, optional analytical ‘finishes’ are provided, such as flow-injection analysis, electro-chemistry, multiple flame technologies, and alternatives to chemical testin
APA, Harvard, Vancouver, ISO, and other styles
7

Gaztambide, María C. El Techo de la Ballena. University Press of Florida, 2019. http://dx.doi.org/10.5744/florida/9781683400707.001.0001.

Full text
Abstract:
In El Techo de la Ballena, María C. Gaztambi depresents an account of the visual arts production of the Caracas-based collective El Techo de la Ballena (active 1961−69). In spite of evident convergences with other global art tendencies, these radicalized artists from Venezuela anchored their multidisciplinary interventions in a fundamental retrograde stance which, in the author’s view, represented a deliberate inversion of an internationallyaligned modernity hinging on the need for constant evolution and progress in the visual arts. El Techo’s against-the-grain position became the basis for a
APA, Harvard, Vancouver, ISO, and other styles
8

Bouchard, Danielle R., ed. Exercise and Physical Activity for Older Adults. Human Kinetics, 2021. http://dx.doi.org/10.5040/9781718220942.

Full text
Abstract:
Go beyond aging theories and examine the physiological and physical impacts of aging. Exercise and Physical Activity for Older Adults takes a close look at the physical implications of the aging process and how health, physical activity, and exercise interact in aging adults. With an international team of contributors composed of leading experts from across the field of gerontology, Exercise and Physical Activity for Older Adults delivers comprehensive, interdisciplinary coverage of the physical aging process and its effects on movement and exercise. Research on the physiological and physical
APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic ": Integrated reporting Content Elements"

1

Busco, Cristiano, Mark L. Frigo, Paolo Quattrone, and Angelo Riccaboni. "Towards Integrated Reporting: Concepts, Elements and Principles." In Integrated Reporting. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02168-3_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Cavezzali, Elisa, Nazim Hussain, and Ugo Rigoni. "The Integrated Reporting and the Conference Calls Content." In Integrated Reporting. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-55149-8_12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Katsikas, Epameinondas, Francesca Manes Rossi, and Rebecca L. Orelli. "Principles, Concepts and Elements of Integrated Reporting." In Towards Integrated Reporting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-47235-5_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Beck, Fabian, and Shahid Latif. "Visually Reporting Geographic Data Insights as Integrated Visual and Textual Representations." In Volunteered Geographic Information. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-35374-1_7.

Full text
Abstract:
AbstractGeographic information volunteered by the public is usually also of public interest. However, just publishing the data is not enough to make the data accessible and usable for the public. The raw data might need to be abstracted and interpreted, as well as visually presented to be understandable to non-experts. To address this, we propose interactive visual reporting solutions that leverage natural language and visualizations for geo-related data. We present these reports as interactive documents, but also in other media such as virtual reality environments. First, we have studied the
APA, Harvard, Vancouver, ISO, and other styles
5

Hanieh, Ahmed Abu, and Afif Akel Hasan. "Olive Sector Integrated Artificial Intelligence and Modern Technologies: Model for Palestine." In Lecture Notes in Mechanical Engineering. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-77429-4_1.

Full text
Abstract:
AbstractOlive sector in Palestine suffers from serious problems starting from cultivation process passing through oil extraction process ending with final treatment. Most of the processes depend on old traditional ways away from modern technologies. The main focus of this paper is to put forward some basis and roadmap for implementing artificial intelligence and new technological components in olive sector processes. The hilly nature of Palestine prevents using heavy duty mechanical instruments for harvesting. Most of olive trees are planted on hilly terrains hence requiring the use of light w
APA, Harvard, Vancouver, ISO, and other styles
6

Otto, Daniel, and Michael Kerres. "Distributed Learning Ecosystems in Education: A Guide to the Debate." In Distributed Learning Ecosystems. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-38703-7_2.

Full text
Abstract:
AbstractLearning spaces are vital for education but subject to rapid transformation. The internet is the emerging space where learning takes place. The concept of learning ecosystems reflects the idea that in today’s learning processes, different elements interact and influence each other. For higher education, a learning ecosystem comprises all services, resources, and environments within the institution that enable or support learning processes. However, this chapter argues that, although learning ecosystems are increasingly established in higher education, essential features that are missin
APA, Harvard, Vancouver, ISO, and other styles
7

Arranz, Victoria, Khalid Choukri, Valérie Mapelli, et al. "Datasets, Corpora and other Language Resources." In European Language Grid. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-17258-8_8.

Full text
Abstract:
AbstractThis chapter provides an overview of what is available in ELG in terms of datasets, corpora and other language resources (LRs) and how this has been achieved. We look at the procedures and steps that have been followed to complete the full resource ingestion cycle, which goes from repository and LR identification to metadata description and ingestion. We explain the approaches, priorities and methodology. The chapter also outlines the repositories that have been integrated into ELG, discussing the different procedures followed (metadata conversion, extraction, and completion, as well a
APA, Harvard, Vancouver, ISO, and other styles
8

Heinzler, Felix A. "Circularity and Integration of Functions for Metal Surfaces by Plating on Plastics in Automotive Series Applications." In Zukunftstechnologien für den multifunktionalen Leichtbau. Springer Fachmedien Wiesbaden, 2024. https://doi.org/10.1007/978-3-658-45889-8_15.

Full text
Abstract:
AbstractHigh-quality and sustainable surfaces are an important step in designing the automotive interior and exterior of the future. Next generation car designs have to consider the aspects of sustainable production and long-life application in the field in combination with recycling concept after the use case. Clever material combinations and new processing technologies for circular products have to be established. Electroplated polymers have several advantages for every step in this discussion to enable sustainable decor elements with integrated functions.Using a process developed by the BIA
APA, Harvard, Vancouver, ISO, and other styles
9

Nistor, Cristina Silvia, Tudor Oprisor, and Andrei Razvan Crisan. "Implications of Accountability Through the Prospect of Integrated Reporting Adoption in the Public Sector." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3731-1.ch009.

Full text
Abstract:
The main purpose of this chapter is to analyze the way in which the concept of accountability is addressed in the context of integrated reporting (focusing on the ongoing adoption process in the public sector). Starting from the theoretical underpinnings involving public stewardship, the authors ground their research endeavor on arguments from the literature which set public accountability at the core of a holistic form of reporting (such as integrated reporting) and investigate the theoretical implications and connections on the constituting elements of the respective reporting system. From a
APA, Harvard, Vancouver, ISO, and other styles
10

Suman, Devarapalli, Dr Sasikanth Tripathy, and Dr Lalitha Mohan Mohapatra. "GROWTH, MOMENTUM OF INTEGRATED REPORTING AS NEW CORPORATE FINANCIAL REPORTING OF SELECTED INDIAN COMPANIES." In Futuristic Trends in Management Volume 2 Book 7. Iterative International Publishers, Selfypage Developers Pvt Ltd, 2023. http://dx.doi.org/10.58532/v2bs7p4ch2.

Full text
Abstract:
The objective of this paper is to highlight disclosure level of various elements of International Integrated Reporting Framework (IIRF). The study enumerates the growth and development of IR in Indian scenario as a conceptual mode and to present disclosure of financial and non-financial information. The present paper highlights the IIRC proposed Six Capitals Index (SCI), Seven Guiding Principles (GP), and Eight Content Elements index (CEI). The sample size for the study is thirty-five listed companies for a period of four years i.e., 2018 to 2021. The study employed content analysis, disclosur
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic ": Integrated reporting Content Elements"

1

Al-Arada, Musaed M., Faisal H. Al-Refai, Sudhir Joshi, and Sandeep Patil. "Effective Corrosion Management for Enhancing Mechanical Integrity." In CORROSION 2015. NACE International, 2015. https://doi.org/10.5006/c2015-05908.

Full text
Abstract:
Abstract To meet business plan of any process plant, mechanical integrity and reliability of static equipment/piping is very important. This can be achieved by a good management system, which is placed to make sure that each element can be properly scheduled and completed at appropriate intervals. The corrosion management system is an integration of various corrosion control methods to achieve mechanical integrity and reliability of static equipment/piping. The corrosion management system (the understanding, identification, measurement, monitoring, control and mitigation of different corrosion
APA, Harvard, Vancouver, ISO, and other styles
2

Kissova, Olga, and Jiri Tendler. "EMPOWERING UNIVERSITY LEARNERS: UNLEASHING THE POTENTIAL OF ESP THROUGH THE 7CS FRAMEWORK." In 11th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2024. SGEM WORLD SCIENCE, 2024. https://doi.org/10.35603/sws.iscss.2024/s08/53.

Full text
Abstract:
The article explores how the 7Cs framework, a student-centric approach and a new learning paradigm, can foster language proficiency, cultural understanding, and interdisciplinary collaboration in professional English learning among university students in English for Specific Purposes (ESP). In this study, the �JobLab approach� was used to simulate real-world tasks tailored to the specific needs of graduates, meeting the demands of the 21st century. The approach�s seven key elements, content, context, communication, collaboration, creativity, critical thinking, and culture, were seamlessly inte
APA, Harvard, Vancouver, ISO, and other styles
3

Voronkova, Valentyna, Roman Oleksenko, Vitalina Nikitenko, Vladyslav Pyurko, and Olga Pyurko. "DEVELOPMENT OF AGROECOLOGY IN THE CONTEXT OF GLOBAL RISKS AND OPPORTUNITIES." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s20.11.

Full text
Abstract:
The purpose of the article is to develop a concept of agroecology development in the context of global risks and opportunities. Research methodology. Using the methods of system analysis, impact modelling and economic assessment of the environment, the ways of implementing agroecological methods, in particular, environmental, economic and socio-cultural impact, are considered. Research results. 1. An analysis of agroecology as an interaction between agricultural production and the natural environment with the aim of creating sustainable and efficient agroecosystems is presented. 2. The concept
APA, Harvard, Vancouver, ISO, and other styles
4

Kardos, Barbara, and Andrea Madarasi-Szirmai. "New Trends in Corporate Reporting in the Light of Sustainability." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.28.

Full text
Abstract:
Independently of the negative economic, social and human effects of the COVID-19 virus, sustainability is an emerging issue. The purpose of sustainability and integrated reporting is to create a holistic approach to performance measurement, bridging financial and non-financial measures based on integrated thinking that covers all the key elements of a business. Publishing these reports is a way for external communication to show a comprehensive picture. In order to prepare a good quality report, companies need to identify their stakeholders, their interests, needs and expectations while also p
APA, Harvard, Vancouver, ISO, and other styles
5

Farah, Lucas, Mariana Martins, Eliel Oliveira, Francisco José De Castro Moura Duarte, and Adson Eduardo Resende. "Impacts of Safety Culture in an Oil and Gas Research Laboratory in Brazil." In 16th International Conference on Applied Human Factors and Ergonomics (AHFE 2025). AHFE International, 2025. https://doi.org/10.54941/ahfe1006580.

Full text
Abstract:
The oil and gas industry plays a prominent role in Brazilian and global industrial landscape. Due to the high-risk nature of this sector, companies consistently invest in research on industrial safety. Operational incidents and accidents do not stem solely from human errors, technical failures, or environmental factors but result from a combination of these and other elements. In this context, studies highlight the potential for progress through the evaluation of safety culture in high-risk industries to understand how safety-related practices and values are shared among different homogeneous
APA, Harvard, Vancouver, ISO, and other styles
6

Birca, Aliona, and Inesa Tofanica. "Comparative study on the content of accounting policies." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.17.

Full text
Abstract:
In researching issues related to accounting policies, we need to focus not only on the principles, conventions, and practices used by the entity in organizing its accounting, as we have attempted to demonstrate in this article. The study investigated the relevance of this topic based on a significant accounting publication over twelve years. Subsequently, through comparative study, the main elements of both national and international standards in this field were examined. Ultimately, it was demonstrated that the common elements of both standards include: selection and application of accounting
APA, Harvard, Vancouver, ISO, and other styles
7

Cantarella, Jacques, and Ingrid Verstraeten. "National Decommissioning Management System: Experience and Lessons Learned." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4809.

Full text
Abstract:
Since 1980, the National Agency ONDRAF/NIRAS has been responsible by law for the safe management of all radioactive waste produced in Belgium, including decommissioning waste. In 1991, its responsibility was extended by Royal Decree of 16.10.91 to the field of decommissioning, its main specific assignments being: • The collection and evaluation of data (physical and radiological inventories) from nuclear plants; • The approval of decommissioning programmes, including decommissioning cost evaluations and mechanisms of funding. Already in the early 90s, ONDRAF/NIRAS started with the implementati
APA, Harvard, Vancouver, ISO, and other styles
8

Szóka, Károly. "Sustainability Accounting and Reporting in the Post-COVID Times." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.14.

Full text
Abstract:
Sustainability is a complex framework for companies to meet environmental, social and governance (ESG) goals together. The focus should be on achieving medium- and longterm goals, and the environmental and social impacts of corporate operations should also be examined. Sustainable accounting and green controlling are the support of the management of a sustainably managed company, which means the accountability of the management on the one hand, and the applicable asset system and reporting on the other. Following and reporting on sustainability goals is no longer a voluntary commitment for com
APA, Harvard, Vancouver, ISO, and other styles
9

Gałkiewicz, Dominika P., and Veronika Gaßner. "A Short Guidance for SME Sustainability Reporting at the EU Level." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.2023.167.

Full text
Abstract:
Environment, Social and Governance (ESG) related regulations such as the Non-Financial Reporting Directive (NFRD) or the upcoming Tax­onomy Regulation of the European Union (EU) combined with the Corporate Sustainability Reporting Directive (CSRD) had and will have a lasting impact on various market participants including small and medium-sized enterpris­es (SMEs). Among these market participants, SMEs face difficulties in comply­ing with sustainability reporting due to limited resources and the absence of SME-specific guidelines. To address this issue, a framework for SME sustain­ability repo
APA, Harvard, Vancouver, ISO, and other styles
10

Győri, Zsuzsanna, and Cecília Szigeti. "Non-financial Reporting Practices in Hungary – Opportunities and Challenges in Preparation for CSRD." In 7th FEB International Scientific Conference. University of Maribor, University Press, 2023. http://dx.doi.org/10.18690/um.epf.3.2023.4.

Full text
Abstract:
Under the CSRD (Corporate Sustainability Reporting Directive), companies already covered by the NFRD (NonFinancial Reporting Directive) will have to report on sustainability issues from 2024, large companies not covered by the NFRD from 2025 and listed SMEs from 2026. As of 2018, Hungarian companies under NFRD were required to report nonfinancial data in their annual reports. In our research, we seek to answer the question of what domestic non-financial reporting practices will be able to be relied upon by preparers under CSRD. Companies preparing to report under the CSRD often use the NFRD re
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic ": Integrated reporting Content Elements"

1

Melnyk, Yuriy. Academic Journal Website Model. KRPOCH, 2018. http://dx.doi.org/10.26697/preprint.melnyk.1.2018.

Full text
Abstract:
Background: The tens of thousands of academic journal websites that are on the Internet today often do not have a clear organizational structure for their website. If most of them are convenient enough for readers (if the journal is open access), then many have problems informing authors about the conditions, the process of submitting and reviewing the manuscript. The Editorial Offices empirically populate the journal's website with content that can change dramatically (both in terms of website design and content) as the journal develops. Aim of Study: To develop a website model for an academi
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic ': Integrated reporting Content Elements' for particular source types:
Journal articles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography