Transparency and Disclosure: Public Company Reporting and Corporate Inputs
In: Corporate Governance, S. 117-140
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In: Corporate Governance, S. 117-140
In: In Creating Corporate Sustainability. Gender as an Agent for Change, Beate Sjåfjell and Irene Lynch Fannon (eds), Cambridge University Press, 2018
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In: Journal of Property Valuation and Investment, Band 11, Heft 2, S. 133-144
In: Accounting thought and practice through the years
In: Social & environmental accounting journal, Band 20, Heft 2, S. 1-5
In: (2018) 23 New Zealand Business Law Quarterly 240
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In: International journal of sustainability in higher education, Band 7, Heft 2
ISSN: 1758-6739
In: Issues in accounting education, Band 37, Heft 1, S. 125-139
ISSN: 1558-7983
ABSTRACTThis case helps students comprehend the materiality concept within the context of a sustainability reporting in the automotive industry. Students researching sustainable business reporting frameworks can use Ford Motor Company's sustainability report to understand how that company assesses key sustainability issues and integrates sustainable development initiatives within its overall business strategy. Students gauge Ford's sustainability performance and explore how the company and its peers assess the materiality of sustainability issues. They assess the motivations and judgmental nature behind sustainability reporting and challenges facing preparers. Assignable on an individual or team basis, this case introduces important, and interesting, sustainability reporting concepts and issues. With increasing investors' and other stakeholders' interest in sustainability issues, we argue that accounting programs should include this relevant topic. We view Financial Accounting courses and Accounting courses as the most appropriate opportunity to employ this case. However, we also successfully adapted this case in a Managerial Accounting course.
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting. The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets
In: Journal of accounting and public policy, Band 3, Heft 3, S. 185-197
ISSN: 0278-4254
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting. The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets.
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 13, Heft 1, S. 19-30
ISSN: 2327-4468
The first archival period (1600–1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and Records in London. Of these, two are of singular interest. Along with related Company minutes, these statements are analyzed and interpreted in this paper. They shed some light on the reporting practices and concepts of the early years of the incorporated joint-stock company.