Integrated Reporting and Corporate Governance: Boards, Long-Term Value Creation, and the New Accountability

ISBN-13: 9780367693725 / Angielski / Miękka / 2022 / 104 str.

Laura Girella

Opis

The aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance.

Spis treści

1. Introduction 2. Corporate governance and integrated reporting: an international perspective 3. Corporate Governance and voluntary disclosure: a review of the literature 4. From theory to practice: board characteristics, financial performance, and the adoption of integrated reporting 5. Conclusion  Appendices

O autorze

Laura Girella (PhD, Ferrara) is a Researcher in Business Economics and Accounting at the University of Modena and Reggio Emilia (Italy), and a Technical and Research Manager at the International Integrated Reporting Council (IIRC). She is also a member of the Stakeholder Reporting Committee of the European Accounting Association (EAA).