Index
Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
ISBN: 978-1-83867-964-4, eISBN: 978-1-83867-963-7
ISSN: 1479-3512
Publication date: 12 March 2020
This content is currently only available as a PDF
Citation
(2020), "Index", Songini, L., Pistoni, A., Baret, P. and Kunc, M.H. (Ed.) Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues (Studies in Managerial and Financial Accounting, Vol. 34), Emerald Publishing Limited, Leeds, pp. 199-200. https://doi.org/10.1108/S1479-351220200000034013
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
Note: Page numbers followed by “n” indicate notes.
Academic point of view in IR
, 114–120
Accounting and reporting framework
, 84
Ad hoc metrics
, 20–21
Aggregated report
, 127
Annual Report (see Integrated Annual Report (IAR))
Autorités des Marchés Financiers (AMF)
, 45
Backward-looking
, 154
Breusch-Pagan test
, 161–162, 173–174
Business
activities
, 87
case
, 116
model functioning and positioning
, 87
AND society
, 30
IN society
, 30
Cannibalization
, 137
Capital goods
, 85
Capital
, 88, 99
Causal links
, 99–100
CFIE
, 26
Circular economy
, 84–87
circular economy-related activities
, 93
utility in circular economy context
, 101–102
Coding technique
, 92
Companies’ point of view in IR
, 124–136
Comparability
, 22, 25
Complexity management of CSR
, 39–40
Computer-assisted qualitative data analysis software (CAQDAS)
, 153
Connectivity
, 119–120, 123–124
Content analysis
, 57, 62–63, 153
Contested concept
, 109, 136–137, 140
Corporate citizenship (CC)
, 11
Corporate disclosure tone
, 150
Corporate governance mechanisms
, 179–180
Corporate narrative disclosure tone
, 150
Corporate responsibility (CR)
, 11
Corporate social performance (CSP)
, 1, 10
ad hoc metrics
, 20–21
environmental rating-based metrics
, 19–20
literature review and data collection
, 14, 17–18
methodology
, 21–23
metrics
, 15–17
reputation rating-based metrics
, 19
research framework and hypothesis
, 13–14
results
, 23–27
social rating-based metrics
, 18–19
standard fit
, 11
theoretical framework
, 11–13
Corporate social responsibility (CSR)
, 11, 38, 84, 148, 177
disclosure
, 178–180
object
, 38
CSID
, 18–19, 26
Data analysis for IR
, 153
Data collection
of CSP
, 14, 17–18
for IR
, 152–153
Degree of “transparency”
, 99
Dependent variable
, 185
Descriptive statistics
, 158, 189
Descriptive studies
, 177–178
Directive 2014/95/EU
, 2
Discretionary disclosure
, 150
Discursive text unit
, 154
Dynamic resource-based perspective
, 89–90
Dynamic resource-based view (DRBV)
, 85
Enhanced social report
, 129
ENI
, 91–92
IR capitals and feedback processes
, 97
IR outcomes and feedback processes
, 98
resource map
, 95–96
Environmental, social, and governance (ESG)
, 5, 9–10, 26, 84, 148
Environmental and social impact
, 96
Environmental performance
, 155
and ICD tone in IR
, 162
and voluntary disclosure tone
, 151
Environmental rating-based metrics
, 19–20, 27
Evaluation
, 21–23
Explicative studies
, 178
Exploitation phase
, 43
Exploitation strategy
, 42
Exploration strategy
, 42
External stakeholders
, 148
Feedback loops
, 90
Feedback process-oriented–tool
, 100
Financial capital
, 88
Financial Markets Regulator (see Autorités des Marchés Financiers (AMF))
Financial performance
, 156
Fixed effects regression (FE regression)
, 187
Forward-looking
, 154
Generali
, 133–134, 136
Germany, sustainability reporting in
, 59–60
Global Compact advanced (GC advanced)
, 44
Global Reporting Initiative (GRI)
, 44, 72, 84, 109, 120–121, 127, 180
Governance and voluntary disclosure tone
, 152
Governance performance
, 156
and ICD Tone in IR
, 163
Greenwashing, risk of
, 49
Group identity
, 134
Guna (company)
, 127–129, 136
Hostile stakeholders
, 129
Human capital
, 88, 154
Idealistic reporting
, 49–50
Independent variables
, 186
Individual level activity
, 12
Individualism
, 181
Inflows
, 90
Institutional level activity
, 12
Integrated Annual Report (IAR)
, 118, 125
Integrated report(ing) (IR)
, 1–2, 84, 87–89, 108–110, 112–113, 118, 148, 176
academic point of view
, 114–120
additional findings
, 163–164
companies’ point of view
, 124–136
content analysis results
, 157
corporate disclosure tone
, 150
corporate narrative disclosure tone
, 150
by country, industry, and year
, 153–157
data analysis
, 153
descriptive statistics
, 158, 189
discussion
, 98–102
empirical results
, 159–160
enriching with DRBV to support sustainability
, 90–91
environmental performance and ICD tone
, 162
environmental performance and voluntary disclosure tone
, 151
governance and voluntary disclosure tone
, 152
governance performance and ICD tone
, 163
hypotheses
, 183–184
implications
, 165
inferential results
, 157–162
limitations and further research
, 102
limitations and future research avenues
, 165
methodology
, 187–188
multidimensional investigation on journey of
, 113–114
multivariate analysis
, 189
non-financial performance
, 150
panel random effects regression
, 190
research method
, 91–92
results
, 92–98
sample and data collection
, 186–187
sample description
, 188
sample selection and data collection
, 152–153
social performance and ICD tone
, 162–163
soft-regulators’ point of view
, 120–124
and SR relationship
, 122
studies on determinants
, 181–183
univariate analysis
, 189
variables
, 185–186
variables definition and measurement
, 170–172
VIF
, 173–174
Integrated Reporting Emerging Practice Examples Database
, 152
Integrated Reporting Scoreboard (IRS)
, 177
Integrated thinking
, 99
Intellectual capital
, 88
Intellectual capital disclosure (ICD)
, 5, 149, 165
environmental performance and
, 162
governance performance and
, 163
social performance and
, 162–163
International Integrated Reporting Council (IIRC)
, 1, 84, 87, 89, 109, 120–121, 127, 176
compliant by “integrated” annual report
, 133–136
compliant by “Integrated” SR
, 129–132
Italy, sustainability reporting in
, 59–60
KLD
, 24, 30
La Maison Rémy Martin
, 44
Lay reporting
, 49–50
Legitimacy theory
, 151
Liqueurs et Spiritueux
, 44
Managerial context, utility in
, 99–100
Mandatory disclosure of nonfinancial information
, 56
Mandatory nonfinancial disclosure
, 57, 61–62
Mandatory sustainability reporting
, 60–61
Manufactured capital
, 88
Materiality
, 119–120, 123–124
analysis
, 70
McNemar’s test on single SRQ indicators
, 71
Metrics
addressees
, 23, 25
of CSP
, 15–21
MSCI
, 10, 19, 22, 24–25
Multidimensional analysis of IR
, 140
Multivariate analysis
, 189
National business systems
, 184
Natural capital
, 88
Neutralization
, 137
New Economic Regulations Act 2001
, 61
Non-financial disclosure
, 2
Non-financial performance
, 150
Non-financial reporting
guaranteeing inherent issues
, 40–41
issues
, 39
managing complexity of CSR
, 39–40
meeting company’s expectations
, 41–43
Rémy Cointreau case
, 43–46
Rémy Cointreau singular single-case study
, 46–48
Non-governmental organizations (NGOs)
, 38
NRE Law
, 38
Numerical text unit
, 154
Openness
, 22, 25
Optimal reporting
, 49–50
Organizational learning
, 42–43
Organizational level activity
, 12
Outflows
, 90
Panel random effects regression
, 190
Particular content analysis
, 192
Qualitative content analysis
, 114
Random effects regression (RE regression)
, 187
Rational myth
, 137
Regression equation
, 187
Relational capital
, 154
Rémy Cointreau group
, 43
presentation and CSR reporting
, 43–44
structuring and reliability of CSR reporting
, 44–46
Rémy Cointreau single-case study
, 46–48
CSR Reporting Constraints in
, 47–48
Reputation rating-based metrics
, 19
Reputation-based metrics
, 24
Resource mapping
, 99–100
Resource-based view (RBV)
, 89
Resources
, 99
RobecoSAM
, 10, 24
Sabaf (Italian company)
, 125–127, 136
Sample selection for IR
, 152–153
SASOL
, 91–92
employment enhancement
, 95
IR capitals and feedback processes
, 97
IR outcomes and feedback processes
, 98
IRs
, 95–96
resource map
, 92–94
value-creation outcomes
, 93
“Shared value” concept
, 127
Short-term thinking approach
, 87
Silos (see Stand-alone disclosure)
Singular case
, 52n1
Small and medium-sized enterprises (SMEs)
, 178
Social “obligations”
, 11
Social capital
, 88
Social disclosure
, 109, 110
journey by stand-alone reports
, 110–112
Social fit
, 23, 25–28
analysis
, 26
Social hub
, 128
Social issues
, 12
Social performance
, 151–152, 155–156
and ICD Tone in IR
, 162–163
Social ratings
, 25
social rating-based metrics
, 18–19
Social report (see Sustainability report (SR))
Social/sustainability
, 115
information
, 118
Socially responsible investors (SRIs)
, 178, 180
Soft-regulators’ point of view in IR
, 120–124
Solicited disclosure
, 111
Stakeholders
, 38
approach
, 23, 25
economy
, 131
hostile
, 129
issues
, 12
orientation of SR
, 131
Stand-alone disclosure
, 109
Stand-alone reports
, 110–112
Standard
, 13
financial accounting tools
, 41
Standard fit
, 11, 22, 23–25, 28
analysis
, 25
State variables (see Stocks)
Statistical analysis
, 154
Stocks
, 90
Strategic IR
, 115
Structural capital
, 154
Sustainability
, 86
context
, 123
disclosure
, 177
enriching IR with DRBV to support
, 90–91
value
, 127
Sustainability report(ing) (SR)
, 57, 70, 72, 109–110, 112, 118
growing attention
, 57–59
and IR relationship
, 122
in Italy and Germany
, 59–60
mandatory sustainability reporting
, 60–61
Sustainability reporting quality (SRQ)
, 57–58, 61
evaluation scale
, 63, 65
instrument of analysis
, 64–65
research design
, 61–63
results
, 65–71
sample for analysis
, 63
scores of Italian and German Companies
, 66
Sustainable development
, 86
Sustainalytics
, 22, 26
System dynamics
, 89–90
“Take-make-use-dispose” economy
, 84
Technical reporting
, 49–50
Trade-offs
, 100
Transparency and knowledge sharing tools
, 87
TRI
, 31n9
Triple Depreciation Line
, 40
UN Sustainable Development Goals (SDG)
, 44
Uncertainty
, 181
Unicredit
, 129–132, 136
Univariate analysis
, 189
Utility
in circular economy context
, 101–102
in managerial context
, 99–100
Value
, 131
Variables
dependent
, 185
independent
, 186
Variance inflation factors (VIFs)
, 161, 173–174
Voluntary disclosure
, 177
theory
, 151
Voluntary disclosure tone
environmental performance and
, 151
governance and
, 152
social performance
, 151–152
Web of Knowledge database
, 14–15, 17
- Prelims
- Introduction: Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
- Part I: Key Issues and Practices in Non-Financial Performance Measurement
- Chapter 1: Desperately Seeking a Standard Metric for Corporate Social Performance
- Chapter 2: Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer
- Chapter 3: The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies
- Part II: Key Issues and Practices in Integrated Reporting
- Chapter 4: Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach
- Chapter 5: Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept
- Chapter 6: Tone at Top in Integrated Reporting: The Role of Non-Financial Performance
- Chapter 7: Integrated Reporting Quality: An Analysis of Key Determinants
- Conclusion
- Index