Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting
Download A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting full books in PDF, epub, and Kindle. Read online A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting by : David Crowther
Download or read book A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting written by David Crowther and published by Routledge. This book was released on 2018-02-06 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.
Book Synopsis A Social Critique of Corporate Reporting by : David Crowther
Download or read book A Social Critique of Corporate Reporting written by David Crowther and published by Routledge. This book was released on 2016-03-16 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.
Book Synopsis The Dialectics of Corporate Reporting by : David Ernest Arthur Crowther
Download or read book The Dialectics of Corporate Reporting written by David Ernest Arthur Crowther and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting by : David Crowther
Download or read book A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting written by David Crowther and published by Routledge. This book was released on 2018-02-06 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.
Book Synopsis A Social Critique of Corporate Reporting by : David Crowther
Download or read book A Social Critique of Corporate Reporting written by David Crowther and published by Routledge. This book was released on 2016-03-16 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Download or read book One Report written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2010-02-16 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
Book Synopsis Better Corporate Reporting by : Carol Adams
Download or read book Better Corporate Reporting written by Carol Adams and published by Routledge. This book was released on 2017-09-29 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.
Book Synopsis Corporate Social Reporting in a Financial Reporting System for Investors by : Isabell Keil
Download or read book Corporate Social Reporting in a Financial Reporting System for Investors written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), University of Glamorgan, language: English, abstract: This essay will give a short overview of the discussion about corporate social reporting (CSR), its implementation and the contradiction with traditional financial reports. First iIt will explain the role of traditional reporting and the reason for the increasing significance of CSR. The next part is about various Iideas and attempts how to implement CSR in practice will then be discussed with. In the last part, the essay shows the difficulties, advantages and disadvantages of CSR.
Book Synopsis Motivations for Corporate Social and Environmental Reporting by : Stevie Dobbs
Download or read book Motivations for Corporate Social and Environmental Reporting written by Stevie Dobbs and published by . This book was released on 2011 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this thesis is to investigate corporate motivations for voluntarily reporting social and environmental information. The extant literature provides numerous theories of which the key ones explored here are legitimacy theory and accountability. Legitimacy theory explains that companies use reporting to employ strategies to influence their public image. Conversely, accountability suggests that companies use reporting to discharge their responsibilities to their wider group of stakeholders and be accountable for their social and environmental impacts. Despite many studies concluding that legitimacy theory explains corporate reporting, they have not conclusively ruled out a key confounding explanation of accountability, and there are difficulties distinguishing the two in practice. In particular these studies fail to draw on empirical data collected from the companies, instead making their conclusions from a retrospective view of public data. Literature utilising surveys and interviews offer interesting insights into internal workings and company perceptions, therefore an engagement-based design is considered most appropriate for this study. Using a novel approach inspired by Wilmshurst and Frost (2000), the engagement design is extended to match corporate survey responses with content analysis results of company reports to gather further evidence to contribute to the ongoing debate about which theory more accurately explains social and environmental disclosures. The results of the survey and the content analysis are examined both individually and collectively to gather more context for corporate motivations. When viewed together they suggest that accountability is not the reason why companies voluntarily report social and environmental information. Furthermore, they offer some indication that reactive legitimacy theory may be a plausible explanation.
Book Synopsis The Impact of Organizations by : Cristiano Busco
Download or read book The Impact of Organizations written by Cristiano Busco and published by Taylor & Francis. This book was released on 2023-10-19 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Impact of Organizations: Measurement, Management and Corporate Reporting contributes to the growing debate on the importance of measuring, managing, and reporting organizations’ impact in the interest of companies, stakeholders, and policymakers. Through theoretical analysis, data analysis, case studies, and collaboration with academics and practitioners in the field, this book offers a comprehensive view of the topics covered and is structured into three main parts: i) from sustainability to impact evaluation and management: a corporate perspective; ii) financial sector, sustainability integration and impact management; iii) impact management to innovate the public institutions. The topics covered in this book contribute to the existing debate on the need to provide companies with tools to measure and manage impact effectively and address the need from businesses and investors for a simplified corporate reporting landscape. As such, this book represents a useful guide for academics who are investigating this field, for companies and practitioners working on measuring, managing, and communicating impact, as well as students and graduates who would like to pursue a career in the field of sustainability and impact.
Book Synopsis Corporate Reporting in Equity Analysis : A Case Study on the Relevance of Financial and Sustainability Reporting Information by : Klara E. Lösse
Download or read book Corporate Reporting in Equity Analysis : A Case Study on the Relevance of Financial and Sustainability Reporting Information written by Klara E. Lösse and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of Economic Literature written by and published by . This book was released on 2002 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis External Environmental Disclosure and Reporting by Large European Companies by : Christopher James Hibbitt
Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Globalisation and Social Responsibility by : David Crowther
Download or read book Globalisation and Social Responsibility written by David Crowther and published by Cambridge Scholars Publishing. This book was released on 2006 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade the question of the relationship between organisations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organisations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are however many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organisations. This book explores some of these different perspectives based upon the experiences of different people in different parts of the world. There has been much written about globalisation â " some of it positive and much of it negative. It is a subject which arouses definite opinions. Despite the fact that the word globalisation is part of the title of this book it is not our intention to contribute to this debate. Instead we use the word globalisation in its original sense to represent the ubiquity of the concern for Corporate Social Responsibility (CSR) which is the subject matter of this book. Specifically we are concerned with the social contract between an organisation and its stakeholders. It is apparent that any actions which an organisation undertakes will have an effect not just upon itself but also upon the external environment within which that organisation resides. In considering the effect of the organisation upon its external environment it must be recognised that this environment includes both the business environment in which the firm is operating, the local societal environment in which the organisation is located and the wider global environment. Effectively therefore there is a social contract between organizations and their stakeholders. Recognition of the rights of all stakeholders and the duty of a business to be accountable in this wider context therefore has been largely a relatively recent phenomenon. The economic view of accountability only to owners has only recently been subject to debate to any considerable extent. In the current environment there is a need to debate this issue and its implications. This book therefore recognises the international scope of the interest in corporate social responsibility both through the contributions made by the authors of the respective chapters, who come from various parts of the world, and also through the international importance of the perspectives offered by these contributors. In doing so the various authors demonstrate that corporations are a part of society just as much as each of us is as a individual. Furthermore they demonstrate that the issues and concerns are not local ones but are international is scope and concern us all. The contributions to this book provide a representation of the range of concern for this relationship and the range of topics which fall within the subject matter of CSR. Among the authors who have contributed to this book are representatives from every continent and from a wide range of disciplines. The topics which are considered in the various chapters are equally diverse.
Book Synopsis Social and Environmental Disclosure by Chinese Firms by : Yingjun Lu
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Book Synopsis Journal of Accounting & Economics by :
Download or read book Journal of Accounting & Economics written by and published by . This book was released on 1999-11 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
