Non-financial disclosure and integrated reporting: theoretical framework and empirical evidence
Éditeur :
Springer Nature Switzerland AG
ISBN :
9783030903572
Date de publication :
20 févr. 2023
Dimensions :
23,5 x 15,5 cm
Langue :
Anglais
Pays d'origine :
Suisse
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.