Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting
This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the pr...
| Authors: | ; |
|---|---|
| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Journals Online & Print: | Carregar...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Publicado em: |
Springer Science + Business Media B. V
2018
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| Em: |
Journal of business ethics
Ano: 2018, Volume: 147, Número: 3, Páginas: 489-508 |
| Outras palavras-chave: | B
Integrated reporting
B Reporting standards B Reporting frameworks B mandatory reporting B Sustainability reporting B Voluntary reporting |
| Acesso em linha: |
Volltext (lizenzpflichtig) |