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Integrierte Berichterstattung vor Ort nachhaltig

Integrierte Berichterstattung vor Ort nachhaltig

          
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About the Book

Die Finanzberichterstattung der Unternehmen hat sich aufgrund der wachsenden Nachfrage der Interessengruppen nach transparenter und umfassender Offenlegung (finanziell und nicht-finanziell) rasch entwickelt. Die integrierte Berichterstattung (IR), die finanzielle und nicht-finanzielle Informationen in einem Dokument zusammenfasst, wird zunehmend genutzt, um dieser Nachfrage gerecht zu werden. Das übergeordnete Ziel dieser Studie war es, die theoretischen Voraussetzungen und Grundlagen zu nutzen, um ein tieferes Verständnis von IR zu ermöglichen. Die Studie wählte einen konzeptionellen Forschungsstil mit konzeptioneller Überprüfung, theoretischer Überprüfung und empirischer Überprüfung. Die Überprüfung ergab, dass das Bewusstsein für IR unter den Buchhaltern und Führungskräften der Unternehmen zunimmt, allerdings nur sehr langsam. Außerdem ist IR für die Ersteller und Nutzer von finanziellen und nichtfinanziellen Informationen vorteilhafter als die Nachhaltigkeitsberichterstattung. In der Studie wird empfohlen, dass die lokalen Standardsetzer, Berufsverbände und die Regierung insgesamt mehr Anstrengungen unternehmen müssen, um das Bewusstsein, die Annahme und die Umsetzung bei der Unternehmensleitung und anderen Nutzern weiter zu verbessern, da nur wenige Länder die integrierte Berichterstattung eingeführt haben, was bedeutet, dass nur wenige Unternehmen sie einhalten.


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Product Details
  • ISBN-13: 9786205315743
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 68
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6205315742
  • Publisher Date: 31 Oct 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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