Topic
Solid line reporting
About: Solid line reporting is a research topic. Over the lifetime, 291 publications have been published within this topic receiving 8509 citations.
Papers published on a yearly basis
Papers
Book•
8 Mar 2010
TL;DR: In this paper, the authors discuss the need for one report for a sustainable strategy for sustainable society and present a web-based perspective on one report, based on Web 3.0 and integrated reporting.
Abstract: Foreword. Acknowledgments. Introduction. Notes. Chapter 1 What Is One Report? The Meaning of One Report. Novo Nordisk: An Early Adopter of One Report. Rhetoric and Design in Natura's 2008 Annual Report. The Urgent Need for One Report. Notes. Chapter 2 United Technologies Corporation's First IntegratedReport. UTC's First One Report. A Brief History of Corporate Reporting at UTC. More on the 2008 Report. UTC's Half-Century of Corporate Reporting. Notes. Chapter 3 The State of Financial Reporting Today. Background on Financial Reporting. Complexity. Extensible Business Reporting Language (XBRL). Auditing. Notes. Chapter 4 The State of Nonfinancial Reporting Today. A Typology of Nonfinancial Information. Intangible Assets. Intangible Assets at Infosys. Key Performance Indicators. Environmental, Social and Governance Metrics. Assurance on Nonfinancial Information. Notes. Chapter 5 Sustainable Strategies for a SustainableSociety. Sustainability at Ricoh. Corporate Social Responsibility. Sustainability. Sustainable Competitive Advantage. Sustainable Strategies Require Integrated Reporting. Corporate Reporting at Ricoh. Notes. Chapter 6 It's Time for One Report. The Case for One Report. One Report for a Sustainable Strategy for a SustainableSociety. The Time Is Now. Objections to One Report. The Bottom Line. Notes. Chapter 7 The Internet and Integrated Reporting. A Web-based Perspective on One Report. The Essential Elements of Web-based Integrated Reporting. Web 3.0 and Integrated Reporting. Notes. Chapter 8 Integrated Reporting for a SustainableSociety. Companies Must Take Responsibility. Innovation. Support from the Investment Community. Development of Standards. Legislation and Regulation. Support from Civil Society. Notes. Appendix A: Companies and Organizations with URLs. Appendix B: Acronyms. Index.
853 citations
TL;DR: This paper found that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying reporting quality (e.g., relevance) espoused in Statement of Financial Accounting Concepts No. 2's framework than literates' evaluations.
Abstract: Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence on how experts and literates differ in their evaluations of financial reporting quality. Results suggest that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying reporting quality (e.g., relevance) espoused in Statement of Financial Accounting Concepts No. 2's framework than literates' evaluations. Additionally, literates are more likely than experts to identify concerns about reporting treatments for business activities that are prominent in the business press or are distinguished by their nonrecurring nature, while experts are more likely to raise concerns about reporting tr...
460 citations
TL;DR: In this article, the authors examine the impact of the Hofstede national cultural system on integrated reporting, in comparison with the provision of various unrelated documents on corporate performance, and show that companies located in societies with stronger collectivist and feminist values are in the vanguard of information integration.
394 citations
TL;DR: In this paper, the authors examine the influence of one of the most important institutional factors, the legal system, on the development of integrated reports and propose two policy recommendations: first, it may be necessary to establish national laws and protection mechanisms to promote and ensure holistic transparency.
383 citations
TL;DR: The authors developed a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environment sustainability, and used it to evaluate the impact of CSR reporting.
364 citations
Related Topics (5)
Performance Metrics
| Year | Papers |
|---|---|
| 2021 | 1 |
| 2018 | 2 |
| 2017 | 27 |
| 2016 | 26 |
| 2015 | 30 |
| 2014 | 35 |