Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence

The book explores the debate on non-financial disclosure (NFD) and integrated reporting (IR) approaches, framework, contents, principles, and standards. It provides an up-to-date portrait of the debate through expert contributions using qualitative and quantitative methodologies.

Format: Hardback
Length: 475 pages
Publication date: 19 February 2022
Publisher: Springer Nature Switzerland AG

The growing significance of non-financial disclosure (NFD) and integrated reporting (IR) has sparked a vibrant discussion among scholars, practitioners, and regulators regarding the appropriate approaches, frameworks, contents, principles, and standards to govern these forms of reporting. This book, through a series of expert contributions employing both qualitative and quantitative methodologies, presents an up-to-date overview of the ongoing debate by examining corporate NFD, encompassing both its mandated requirements and voluntary information. Contributing authors offer insightful studies that explore various aspects of NFD, including non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of NFD and IR through auditing activities, and the crucial roles of management and CFOs in NFD and IR.

The increasing importance of non-financial disclosure (NFD) and integrated reporting (IR) has sparked a lively debate among academics, practitioners, and regulators regarding the appropriate approaches, frameworks, contents, principles, and standards to govern these forms of reporting. This book, through a series of expert contributions employing both qualitative and quantitative methodologies, presents an up-to-date overview of the ongoing debate by examining corporate NFD, encompassing both its mandated requirements and voluntary information. Contributing authors offer insightful studies that explore various aspects of NFD, including non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of NFD and IR through auditing activities, and the crucial roles of management and CFOs in NFD and IR.

Weight: 910g
Dimension: 235 x 155 (mm)
ISBN-13: 9783030903541
Edition number: 1st ed. 2022