A Social Critique Of Corporate Reporting A Semiotic Analysis Of Corporate Financial And Environmental 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 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.
Perspectives On Corporate Social Responsibility
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Author : Nina Boeger
language : en
Publisher: Edward Elgar Publishing
Release Date : 2008-01-01
Perspectives On Corporate Social Responsibility written by Nina Boeger and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Business & Economics categories.
Examines the concepts of corporate social responsibility (CSR) in the context of globalisation and its many challenges, focusing on different legal perspectives that arise.
Csr Reporting And The Belt And Road Initiative
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Author : Ruopiao Zhang
language : en
Publisher: Taylor & Francis
Release Date : 2023-06-23
Csr Reporting And The Belt And Road Initiative written by Ruopiao Zhang and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-23 with Business & Economics categories.
The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed. This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations. The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.
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.
The Complexities Of Sustainability
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Author : David Crowther
language : en
Publisher: World Scientific
Release Date : 2022-12-02
The Complexities Of Sustainability written by David Crowther and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-02 with Business & Economics categories.
Sustainability is a topic of great interest to governments, businesses and individual members of society. There is a general consensus that sustainability is important and therefore, needs to be addressed. There is much less consensus, however, as to what this actually means and how it can be addressed. It appears to mean different things to different people and certainly everyone has their own priorities about what needs to be addressed. Consensus is difficult to find because of the complexity of what is involved in sustainability. This book addresses a number of these complexities by looking at different perspectives from experts from a wide range of different disciplines and from different parts of the world. The aim of the book ,therefore, is to stimulate discussion about what needs to be prioritised, as this forms an essential precursor to taking the necessary actions in order to achieve the essential sustainability for the planet.This book is indexed in Scopus.
Better Corporate Reporting
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Author : Carol Adams
language : en
Publisher: Routledge
Release Date : 2017-09-29
Better Corporate Reporting written by Carol Adams and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Business & Economics categories.
Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.
Corporate Reporting And Company Law
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Author : Charlotte Villiers
language : en
Publisher: Cambridge University Press
Release Date : 2006-06-01
Corporate Reporting And Company Law written by Charlotte Villiers and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-06-01 with Law categories.
The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.
Understanding Integrated Reporting
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Author : Carol Adams
language : en
Publisher: Routledge
Release Date : 2017-09-08
Understanding Integrated Reporting written by Carol Adams and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.
Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals – financial, manufactured, human, intellectual, natural, and social and relationship.With updated references and case studies to take account of the latest developments in Integrated Reporting, this book provides a practical and expert distillation of for IR professionals.Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships.