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Integrated reporting and sustainability-related assurance : Effects, current practice and future directions
| データ種別 | 電子ブック |
|---|---|
| 出版者 | [Place of publication not identified] : Kassel University Press GmbH |
| 出版年 | 2017 |
| 本文言語 | 英語 |
| 大きさ | 1 online resource |
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| 資料種別 | 機械可読データファイル |
|---|---|
| 内容注記 | Front Cover; Titelseite; Impressum; Danksagung; Table of contents; List of abbreviations; List of figures; List of tables; 1. General Introduction; 1.1 Research background and process; 1.2 Research questions and structure of the dissertation; References; 2. A Systematic Review of Challenges in Assuring Integrated Reports and Opportunities for Research; Abstract; 2.1 Introduction; 2.2 Research Method; Basic terminology and background to integrated reporting; Basic terminology and background to sustainability-related assurance; Methodology Selecting research questions, databases and search termsApplying practical and methodological screening criteria; Rigour of the research process; 2.3 Descriptive analysis; 2.3.1 Descriptive analysis on integrated reporting; 2.3.2 Descriptive analysis on sustainability-related assurance; 2.4 Findings; 2.4.1 Findings on integrated reporting; 2.4.2 Findings on sustainability-related assurance; 2.5 Discussion; 2.5.1 Linking the results challenges in assuring integrated reports; 2.5.2 Possible avenues for future research; 2.6 Conclusion; References 3. Integrated Reporting and Sustainability-related Assurance: An Experimental Study on Investors' Information ProcessingABSTRACT; 3.1 Introduction; 3.2 Background on Integrated Reporting and Sustainability-Related Assurance; 3.3 Theory and Hypothesis Development; 3.4 Method; Participants; Design; Task; 3.5 Results; Hypothesis testing; 3.6 Discussion and Conclusion; References; APPENDIX A OVERVIEW OF PROVIDED INFORMATION; 4. Signalling in Sustainability Reporting: An Experimental Study on Integrated Reporting and Sustainability-related Assurance; 4.1 Introduction 4.2 Background on Integrated Reporting and Sustainability-Related Assurance4.3 Signalling Theory and hypothesis development; 4.4 Research Method; Experimental materials and variables; 4.5 Results; 4.6 Discussion and Conclusion; References; APPENDIX A Overview of Provided Information; 5. An empirical assessment of assurance statements in sustainability reports: Smoke screens or enlightening information?; Abstract; 5.1 Introduction; 5.2 Conceptual Background and Theory; 5.2.1 Sustainability Reporting and Assurance; 5.2.2 Neo-Institutional Theory, Isomorphism, and Assurance Practice 5.3 Methods5.4 Results; 5.4.1 General Results; 5.4.2 Transparency and Assurance Quality; 5.4.3 Relations among Determinants and to Comprehensiveness and Transparency; 5.5 Discussion; 5.6 Conclusion; References; Appendix A Coding Rules for Content Analysis; 6. Discussion & Conclusion; 6.1 Summary and Discussion of Results; 6.2 Avenue for Future Research; 6.3 Conclusion; References; Back Cover |
| 一般注記 | Open Access Includes bibliographical references and index Online resource; title from PDF title page (EBSCO, viewed February 28, 2018) |
| 著者標目 | *Gürtürk, Anil. |
| 件 名 | BSH:Electronic books LCSH:Corporation reports LCSH:Investments BISACSH:BUSINESS & ECONOMICS -- Accounting -- Financial 全ての件名で検索 FREE:Corporation reports FREE:Investments |
| 分 類 | DC23:657.3 |
| 書誌ID | ED00003718 |
| ISBN | 9783737602815 |