Non-financial reporting formats in public sector organizations: a structured literature review
Purpose Research dealing with non-financial reporting formats in public sector
organizations is progressively expanding. This paper systematizes the existing literature …
organizations is progressively expanding. This paper systematizes the existing literature …
Sustainability accounting and reporting in the public sector: towards public value co-creation?
The economic, social, and environmental contingencies of the last two decades have called
into question the need for public sector organizations to align accounting practices with …
into question the need for public sector organizations to align accounting practices with …
Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR)
in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the …
in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the …
Dialogic accounting through popular reporting and digital platforms
Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in
an Italian city as a dialogic accounting tool for promoting citizens' engagement with digital …
an Italian city as a dialogic accounting tool for promoting citizens' engagement with digital …
Integrated reporting and European state-owned enterprises: A disclosure analysis pre and post 2014/95/EU
The European Directive 2014/95/EU regulating the disclosure of non-financial information
for public interest organisations is enjoying its first years since entering into force in 2017 …
for public interest organisations is enjoying its first years since entering into force in 2017 …
Moving from social and sustainability reporting to integrated reporting: Exploring the potential of Italian public-funded universities' reports
Over recent years, the meaning of accountability has evolved and has reshaped what public
sector institutions are expected to account for and how. Consequently, a large number of …
sector institutions are expected to account for and how. Consequently, a large number of …
[图书][B] The Routledge handbook of integrated reporting
Integrated reporting (IR) sought to address deficiencies with existing reporting frameworks,
which were either dedicated to dealing with financial issues or failed to make the …
which were either dedicated to dealing with financial issues or failed to make the …
Effects of Environment, Social, and Governance (ESG) disclosures on ESGscores: Investigating therole ofcorporategovernance forpubliclytraded Turkishcompanies
The world has experienced climate-related issues, which increase the importance of ESG
disclosures and corporate governance (CG) of companies, which take place at the heart of …
disclosures and corporate governance (CG) of companies, which take place at the heart of …
Non-financial reporting in the public sector: alternatives, trends and opportunities: La información no financiera en el sector público: alternativas, tendencias y …
V Montesinos, I Brusca - Revista de Contabilidad-Spanish …, 2019 - revistas.um.es
En los últimos años han irrumpido con fuerza distintos modelos de información no
financiera, tanto en el sector privado como en el público, tratando de completar el …
financiera, tanto en el sector privado como en el público, tratando de completar el …
Integrated reporting and change: evidence from public universities
S Iacuzzi, A Garlatti, P Fedele… - Journal of Public …, 2020 - emerald.com
Purpose This paper aims to set out the case for integrated reporting (IR) and its potential to
lead to change in the public sector by examining it in practice and analyzing the challenges …
lead to change in the public sector by examining it in practice and analyzing the challenges …