Index
Francesco De Luca
(Universitá degli Studi “G. d’Annunzio” Chieti-Pescara, Italy)
Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU
ISBN: 978-1-83982-505-7, eISBN: 978-1-83982-504-0
Publication date: 4 June 2020
This content is currently only available as a PDF
Citation
De Luca, F. (2020), "Index", Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU, Emerald Publishing Limited, Leeds, pp. 125-128. https://doi.org/10.1108/978-1-83982-504-020201009
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
AA1000 Assurance Standard (AA1000AS) principles
, 81
AccountAbility 1000 (AA1000)
, 24, 77
American Institute of Certified Public Accountants (AICPA)
, 28
Brundtland report
, 19
Business communication
, 13
Business Reporting Research Project
, 29
Commissione Nazionale per le Società la Borsa (CONSOB)
, 61, 95
Communication tools
, 11
Company added value
benefits
, 16
defined
, 15
reliability
, 16
understandability
, 16
Corporate accounting information system
, 68
authority
, 10
collection phase
, 2
customers and suppliers
, 9–10
investors
, 10
non-financial information (NFI)
, 1, 3
processing phase
, 2
public
, 10
shareholders
, 9
transmission phase
, 2
workers
, 9
Corporate financial information
, 3–5
Corporate mandatory information
, 11–12
Corporate social responsibility (CSR)
, 100–101
accountability
, 17
behaviors, control and evaluation
, 26
Brundtland report
, 19
centrality
, 22
compliance with standards
, 24–26
correctness
, 22
discretionary responsibility
, 18
ethical certification
, 27
ethical responsibility
, 18
ethical training
, 23
ethics committee
, 23
incentive system
, 26
integrity and fairness
, 22
legal responsibility
, 18
managerial discretion
, 83
model of values
, 23
protection
, 22
reporting system
, 27
responsibility and consistency
, 22
social citizenship
, 22
sustainable development
, 22
Corporate voluntary information
, 11–12, 27, 37–38
bargaining power
, 32
business background
, 29
capital market
, 39, 43
competitive costs
, 32
corporate control context
, 39
Danish Agency for Trade and Industry (DATA)
, 30
financial and non-financial data
, 28
financial information
, 36–37
governance information
, 29
International Federation of Accountants (IFAC)
, 30
inventory compensation hypothesis
, 39
lawsuit cases
, 32
litigation costs
, 39
managerial competence, indicators of
, 39–40
non-financial information
, 36
proprietary costs
, 40
prospective information
, 28
strategic information
, 36
Cost–benefit analysis
, 68
Customer capital
, 86
Danish Agency for Trade and Industry (DATA)
, 30
Definitive stakeholders
, 8
Demanding stakeholders
, 8
Derived communication
, 4
Descriptive analysis
G4 guidelines
, 96–98
Global Reporting Initiative (GRI) standards
, 96–98
non-financial information (NFI) report presentation
, 98–99
Discretionary responsibility
, 18
Discretionary stakeholders
, 8
Dormant stakeholders
, 8
Economic-financial communication
, 4
Environmental report
, 44
Ethical responsibility
, 18
External information system
, 68
External reporting
, 4
Financial capital
, 85
Financial reporting
, 13–14
German Accounting Standard (GAS)
, 58
G4 guidelines
, 96–98
Global Reporting Initiative (GRI)
, 109–110
guidelines
, 25–26, 45, 59–60, 76
standards
, 96–98
Governance report
, 44
Human capital
, 85, 86, 90
Information compatibility
, 68
Information determination
, 68
Innovation capital
, 86
Institute for Social and Ethical AccountAbility (ISEA)
, 24
Integrated Reporting Framework
content elements
, 50–51
environmental, social, and governance (ESG) performance
, 56
guiding principles
, 49–50
International Integrated Reporting (IIR)
, 48
King Code of Corporate Governance Principles
, 47, 48
reporting
, 44, 45
Intellectual assets
, 85
Intellectual Capital Accounting System
, 87–88
Intellectual capital (IC) reporting
, 45, 85
actions and indicators
, 86, 87
customer capital
, 86
defined
, 85
Framework for Methods of Knowledge Management and Communication (FRAME)
, 89
human capital
, 86, 90
innovation capital
, 86
intellectual assets
, 85
Intellectual Capital Accounting System
, 87, 88
intellectual resources
, 85
knowledge narrative
, 87
managerial challenges
, 86, 87
Measuring Intangibles to Understand and Improve Innovation Management (MERITUM)
, 88
narrative knowledge
, 86
organizational capital
, 86
process capital
, 86
relational capital
, 90
structural capital
, 86, 90
types
, 85
Intellectual resources
, 85
Internal reporting
, 4
International Auditing and Assurance Standards Board (IAASB)
, 77
International Federation of Accountants (IFAC)
, 30
International Integrated Reporting (IIR)
, 48
International Integrated Reporting Council (IIRC)
, 47, 48
International Standard on Assurance Engagements (ISAE)
, 77
Key performance indicators (KPIs)
, 58–59, 92
King Code of Corporate Governance Principles
, 47, 48
Latent stakeholders
, 8
Legal responsibility
, 18
Linear regression
, 104, 111
Managerial discretion
AA1000AS principles
, 81
academic research
, 83
administration theory
, 84
agency theory
, 78
amoral management
, 79
corporate social responsibility (CSR)
, 83
discretionary disclosure research
, 79
immoral management
, 78
independence element, assurance process
, 80
moral management
, 79
sustainability
, 80
voluntary disclosure
, 81–82
Measuring Intangibles to Understand and Improve Innovation Management (MERITUM)
, 88
Model development
data correlation
, 107
hypotheses H1 and H2
, 107–108, 111
linear regression
, 104
Return On Asset (ROA)
, 104–105
Return On Equity (ROE)
, 104–105
Tobin Q index
, 105–106
Natura
, 45
Natural capital
, 85
Non-financial declaration (NFD)
, 60
Non-financial information (NFI)
, 1, 12, 62–63, 104
balanced scorecard (BSC)
, 70
business-unit managers
, 70
corporate social responsibility (CSR)
, 65, 100–101
cost–benefit analysis
, 68
critical variables, management
, 68
dependent variables
, 101–102
EU Directive 2014/95
, 72
European Federation of Financial Analysts Societies (EFFAS)
, 76
GAAP principles
, 67–68
heterogeneity
, 73–75
independent control variables
, 102–104
independent variable
, 102
information reliability
, 77
integrity
, 67
intellectual capital (IC) reporting. See Intellectual capital (IC) reporting
International Auditing and Assurance Standards Board (IAASB)
, 77
International Integrated Reporting Council (IIRC)
, 77–78
investors
, 66
management’s responsibility
, 67
managerial discretion. See Managerial discretion
specific sector standards
, 67
sustainability
, 99–100
three-level reporting model
, 67
transparency
, 66
value reporting framework
, 69
World Intellectual Capital Initiative (WICI). See World Intellectual Capital Initiative (WICI)
Novo Nordisk
, 45
Novozymes
, 45
Organizational capital
, 86
Primary stakeholders
, 6
Process capital
, 86
Productive capital
, 85
Public interest entities (PIEs)
, 110
Relational capital
, 85, 90
Return On Asset (ROA)
, 100–101, 104–105, 111
Return On Equity (ROE)
, 100–102, 104–105, 111
Secondary stakeholders
, 6
Social capital
, 85
Social report
, 44
Stakeholder theory
assumptions
, 5
defined
, 5
definitive stakeholders
, 8
latent stakeholders
, 8
legitimacy
, 7
power
, 7
primary and secondary
, 6
urgency
, 7
variables
, 7
Structural capital
, 86, 90
Sustainability
, 99–100
report
, 44
Tobin Q index
, 101–102, 105–106
US Financial Accounting Standards Board (FASB)
, 29
World Intellectual Capital Initiative (WICI)
intangible report
, 92–93
key performance indicators (KPIs)
, 92
organization value
, 91
principles
, 92
- Prelims
- Chapter 1 Corporate Information
- Chapter 2 From Voluntary to Mandatory Non-financial Information: The Evolution Path
- Chapter 3 Non-financial Information between Mandated Contents and Managerial Discretion
- Chapter 4 Empirical Analysis on the Non-financial Disclosure of Italian Listed Companies
- Concluding Remarks
- Appendix
- References
- Index