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 comparabl
Integrated Reporting and Performance Measurement Systems
β Scribed by Bogusawa Bek-Gaik; Anna Surowiec; Surowiec, Anna
- Publisher
- Routledge
- Year
- 2023
- Tongue
- English
- Leaves
- 191
- Category
- Library
No coin nor oath required. For personal study only.
β¦ Synopsis
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 influence 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.
β¦ Table of Contents
Cover
Half Title
Series Page
Title Page
Copyright Page
Contents
List of tables
List of figures
Acknowledgment
Introduction
1. Non-financial information in accounting
1.1. Criticism of the financial statement model and its evolution
1.2. Disclosure of non-financial information in organizationβs reporting β Research review
1.3. Non-financial reporting's voluntary and legal standards and requirements
1.4. Management commentary, sustainability reports, and integrated reports
1.5. Problems and dilemmas in reporting non-financial information
2. Integrated report as a key non-financial statement
2.1. Essence of integrated reporting
2.2. Information and transformational function of integrated reporting
2.3. Fundamental concepts and key content elements of an integrated report
2.4. Integrated reporting and processes of organizational change
2.5. Overview of research on integrated reporting
3. Performance measurement systems from the perspective of integrated reporting
3.1. Essence of performance measurement
3.2. Financial and non-financial performance measures
3.3. Performance measurement systems and capitals
3.4. Performance measurement systems
4. Disclosure practice in integrated reports of Polish companies (2013-2020)
4.1. Applied research methodology
4.2. Analysis of the quality of integrated reports and their compliance with the
4.3. Analysis of the use of the key performance indicators in integrated reports
4.4. Use of performance measurement systems' information - Case study
5. Use of performance measurement systems' information in integrated reporting: Questionnaire survey
5.1. Applied research methodology and characteristics of the research sample
5.2. Level of knowledge on integrated reporting
5.3. Integrated reporting in the communication of value-creation process
5.4. Use of performance measurement systems' information in integrated reports
5.5. Benefits and challenges of integrated reporting
Summary
References
Index
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