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Integrated reporting: the state of the art of Corporate Reporting

Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.207-211 [Peer Reviewed Journal]

COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202090330

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  • Title:
    Integrated reporting: the state of the art of Corporate Reporting
  • Author: Mio, Chiara
  • Subjects: Accounting ; Annual reports ; Business models ; Decision making ; Disclosure ; Evolution ; Fair value ; Finance ; Financial statements ; Materiality ; Principles ; Stakeholders ; Sustainability reporting ; Value creation
  • Is Part Of: Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.207-211
  • Description: The stream of accounting research on nonfinancial and voluntary disclosure has been developing a lot from 2015 to 2020, also due to the introduction of Integrated Reporting in 2013. This increase in academic research has been mirroring an equally lively debate at the standard setter and policy maker level, which has been tackling several issues concerning the nature of nonfinancial information ,the standards to be adopted and the regulation of such disclosure. As a consequence, academic research in this area has the potential to significantly contribute to practice. Here, Mio discusses Integrated Reporting, which is the state of the art of Corporate Reporting.
  • Publisher: São Paulo: Departamento de Contabilidade - FEA/USP
  • Language: English;Spanish
  • Identifier: ISSN: 1519-7077
    EISSN: 1808-057X
    DOI: 10.1590/1808-057x202090330
  • Source: ProQuest Central
    DOAJ Directory of Open Access Journals

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