Synopsis
This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
À propos de l?auteur
Boguslawa Bek-Gaik is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.
Anna Surowiec is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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Integrated Reporting and Performance Measurement Systems
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Integrated Reporting and Performance Measurement Systems (Paperback)
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ISBN 13 : 9781032372594
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Paperback. Etat : new. Paperback. Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firms communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - inuence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports.The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. N° de réf. du vendeur 9781032372594
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Integrated Reporting and Performance Measurement Systems
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Integrated Reporting and Performance Measurement Systems
Edité par
Taylor and Francis Ltd, GB, 2025
ISBN 10 : 1032372591
ISBN 13 : 9781032372594
Neuf
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Paperback. Etat : New. Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm's communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - in?uence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports.The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting. N° de réf. du vendeur LU-9781032372594
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Integrated Reporting and Performance Measurement Systems (Routledge Studies in Accounting)
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