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Book part
Publication date: 10 December 2013

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Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

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Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

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Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

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Sustainability Disclosure: State of the Art and New Directions
Type: Book
ISBN: 978-1-78560-341-9

Book part
Publication date: 3 November 2015

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Sustainability Disclosure: State of the Art and New Directions
Type: Book
ISBN: 978-1-78560-341-9

Book part
Publication date: 7 November 2017

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Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

Book part
Publication date: 12 March 2020

Valentina Beretta, Maria Chiara Demartini and Sara Trucco

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the…

Abstract

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

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Book part
Publication date: 7 November 2017

Abstract

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Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

Content available
Book part
Publication date: 12 March 2020

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Book part
Publication date: 12 March 2020

Pierre Baret and Vincent Helfrich

Based on a single and innovative case study (Siggelkow, 2007; Yin, 2014), this research aims to identify the main issues of non-financial reporting. They are related to:the…

Abstract

Based on a single and innovative case study (Siggelkow, 2007; Yin, 2014), this research aims to identify the main issues of non-financial reporting. They are related to:

the complexity of the corporate social responsibility (Alcouffe, Berland, Dreveton, & Essid, 2010; Ancori, 2008; Antheaume, 2007; Brichard, 1996; Buritt, 2004; Chan, 2005; Gray & Bebbington, 2001; Herborn, 2005; Savall & Zardet, 2013; Vatn, 2009);

the legislator’s and stakeholders’ expectations (Ancori, 2005; Batifoulier, 2001; Caillaud & Tirole, 2007; Lewis, 1969); and

the company’s expectations (Argyris & Schön, 1978; Chiapello & Gilbert, 2013; David 1998; Grimand, 2012; Moisdon, 1997; Senge, 1992; Wood, 1991).

Symmetrically, it reveals possible pitfalls. Through the study of the way the Rémy Cointreau Group developed its reporting tool, the authors analyze how a company can take the opportunity of a legal obligation to deploy a strategy of non-financial reporting that comes to support and structure a responsible approach. Of course, these results are only replicable under certain conditions related to this singular case.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

11 – 20 of 35