A Social Critique Of Corporate Reporting

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A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting

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Author : David Crowther
language : en
Publisher: Routledge
Release Date : 2018-02-06

A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental Reporting written by David Crowther and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-06 with Social Science categories.

This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.

A Social Critique Of Corporate Reporting

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Author : David Crowther
language : en
Publisher: Routledge
Release Date : 2016-03-16

A Social Critique Of Corporate Reporting written by David Crowther and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-16 with Business & Economics categories.

In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.

A Social Critique Of Corporate Reporting

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Author : David Crowther
language : en
Publisher: Routledge
Release Date : 2016-03-16

A Social Critique Of Corporate Reporting written by David Crowther and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-16 with Business & Economics categories.

In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.

The Evolution Of Corporate Disclosure

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Author : Alessandro Ghio
language : en
Publisher: Springer Nature
Release Date : 2020-04-02

The Evolution Of Corporate Disclosure written by Alessandro Ghio and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-02 with Business & Economics categories.

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Mandatory Corporate Social Responsibility Reporting In The Eu

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Author : Dániel Gergely Szabó
language : en
Publisher:
Release Date : 2016

Mandatory Corporate Social Responsibility Reporting In The Eu written by Dániel Gergely Szabó and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Corporate governance categories.

Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law

Corporate Reporting In India

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Author : V. K. Vasal
language : en
Publisher:
Release Date : 2006

Corporate Reporting In India written by V. K. Vasal and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.

"Since the emergence of corporate form of business organization, accountability through periodic disclosures has been the foundation of good corporate governance. This book aims at analyzing the levels of corporate disclosures by the public sector entities in India. Levels of disclosures by the companies have been explored for the non-statutory informational items, termed extended corporate reporting (ECR). It explains theoretical concepts of corporate reporting by referencing them to the general framework of an informational system. Corporate reporting behavior in terms of additional disclosures has been analyzed for three sets of informational items. These are, complete set of (actual) additional disclosures, termed ���«extended corporate reporting (ECR), and two sub-sets of ECR - termed ���«extended financial reporting (EFR), and ���«extended social reporting (ESR)."

Disruption In Financial Reporting

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Author : Krish Bhaskar
language : en
Publisher: Routledge
Release Date : 2021-01-21

Disruption In Financial Reporting written by Krish Bhaskar and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-21 with Business & Economics categories.

Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.

The Dialectics Of Corporate Reporting

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Author : David Ernest Arthur Crowther
language : en
Publisher:
Release Date : 1999

The Dialectics Of Corporate Reporting written by David Ernest Arthur Crowther and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with categories.

International Corporate Reporting

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Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19

International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Integrated Reporting

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Author : Cristiano Busco
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-27

Integrated Reporting written by Cristiano Busco and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-27 with Business & Economics categories.

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.