POLECAMY
Autor:
Wydawca:
Format:
ibuk
This monograph is an attempt to contribute to the new but currently dynamically developing direction of basic research in the discipline of “economics and finance” concerning non-financial reporting. The novelty of this publication lies in the following: (1) it disentangles the quantity of non-financial disclosure into five thematic aspects (environment, employees, human rights, anti-corruption and community involvement) and six content items (business model, non-financial KPIs, policies — including due diligence processes implemented and outcomes of these policies, principal risks and managing these risks) and develops individual nonfinancial indices in the cross-section of these dimensions, taking into account the requirements of the Directive 2014/95/EU; (2) it focuses on the rarely examined specific subsets of non-financial reporting, for example, anti-corruption, human rights, community involvement and risk-related disclosure; (3) it disaggregates the quality of non-financial disclosure into materiality and reliability and develops self-constructed indices applying the non-financial reporting regime introduced by the Directive and EU Guidelines; (4) it is the first study to test the effectiveness of the Directive, comprehensively taking into account the quantity and quality of disclosures over such a long period of time — three years before and three years after the implementation of the Directive; (5) it explores the relevant determinants of non-financial disclosure, including company characteristics (size, profitability, leverage, industry), corporate governance measures (state ownership, foreign ownership, CSR committee), primary stakeholders (investors, creditors, consumers and employees), secondary stakeholders (environment, regulators, standard setters, e.g., GRI and NFIS), experience in sustainability, stand-alone sustainability reports, external assurance, international presence, public expectations, participation in the UN Global Compact as well as inclusion in the Respect Index.
Rok wydania | 2023 |
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Liczba stron | 184 |
Kategoria | Publikacje darmowe |
Wydawca | Uniwersytet Ekonomiczny w Poznaniu |
ISBN-13 | 978-83-8211-186-6 |
Numer wydania | 1 |
Informacja o sprzedawcy | ePWN sp. z o.o. |
POLECAMY
Ciekawe propozycje
Spis treści
Introduction | |
Chapter 1. Disclosure of business model and non-financial Key Performance Indicators: The context of NFRD | |
1.1. Introduction and research questions | |
1.2. Institutional background and literature review | |
1.3. Research methodology | |
1.4. Empirical results and discussion | |
1.5. Conclusions, limitations and future research agenda | |
Chapter 2. Disclosure of non-financial policies and their outcomes: The determinants and impact of NFRD | |
2.1. Introduction and research questions | |
2.2. Institutional background and previous literature | |
2.3. Research methodology | |
2.4. Empirical results and discussion | |
2.5. Conclusions, limitations and future research agenda | |
Chapter 3. Disclosure of non-financial risks and their management: The determinants and impact of NFRD | |
3.1. Introduction and research questions | |
3.2. Institutional background and previous literature | |
3.3. Research methodology | |
3.4. Empirical results and discussion | |
3.5. Conclusions, limitations and future research agenda | |
Chapter 4. Corporate environmental disclosure under the stakeholder pressure: The role of NFRD | |
4.1. Introduction | |
4.2. Stakeholder theory, literature review and hypothesis development | |
4.3. Research methodology | |
4.4. Empirical results and discussion | |
4.5. Conclusions, limitations and future research agenda | |
Chapter 5. Employee disclosure under the stakeholder pressure: The role of NFRD | |
5.1. Introduction | |
5.2. Stakeholder theory, literature review and hypothesis development | |
5.3. Research methodology | |
5.4. Empirical results and discussion | |
5.5. Conclusions, limitations and future research agenda | |
Chapter 6. Human rights disclosure: The coercive pressure of NFRD | |
6.1. Introduction | |
6.2. Theoretical framework, literature review and hypothesis development | |
6.3. Research methodology | |
6.4. Empirical results and discussion | |
6.5. Conclusions, limitations and future research agenda | |
Chapter 7. Corporate anti-corruption disclosure: Examination of the coercive pressure of NFRD | |
7.1. Introduction | |
7.2. Theoretical framework, literature review and hypothesis development | |
7.3. Research methodology | |
7.4. Empirical results and discussion | |
7.5. Conclusions, limitations and future research agenda | |
Chapter 8. Corporate community involvement disclosure: The contribution of NFRD | |
8.1. Introduction | |
8.2. Literature review, theoretical framework and hypothesis development | |
8.3. Research methodology | |
8.4. Empirical results and discussion | |
8.5. Conclusions, limitations and future research agenda | |
Chapter 9. Materiality of non-financial disclosure: The impact of NFRD | |
9.1. Introduction and research questions | |
9.2. Materiality based on the requirements of NFRD and EU Guidelines | |
9.3. Research design | |
9.4. Empirical results and discussion | |
9.5. Conclusions, limitations and future research agenda | |
Chapter 10. Reliability of non-financial disclosure: The impact of NFRD | |
10.1. Introduction and research questions | |
10.2. Reliability of information required by NFRD and EU Guidelines | |
10.3. Research design | |
10.4. Empirical results and discussion | |
10.5. Conclusions, limitations and future research agenda | |
List of Tables | |
List of Figures | |