Integrated Reporting and Social Disclosure: True Love or Forced Marriage? A Multidimensional Analysis of a Contested Concept

2020 ◽  
pp. 107-146
Author(s):  
Sergio Paternostro
Keyword(s):  
Multidimensional Analysis ◽  
Integrated Reporting ◽  
Forced Marriage ◽  
True Love ◽  
Social Disclosure

Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises

2019 ◽  
pp. 43-72
Author(s):  
Giuseppe Nicolò ◽  
Gianluca Zanellato ◽  
Francesca Manes-Rossi ◽  
Adriana Tiron-Tudor
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Gender Diversity ◽  
Accounting Standards ◽  
International Accounting Standards ◽  
Integrated Reporting ◽  
Financial Reports ◽  
The Public ◽  
Explanatory Factors ◽  
Board Gender Diversity

Integrated reporting (IR), which aims to overcome the limitations of both tradi-tional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (board size and board gender diversity) and the provision of external assurance do not exert any impact.

Love, Inc.

2019 ◽  
Author(s):  
Laurie Essig
Keyword(s):  
Climate Change ◽  
Global Climate Change ◽  
Structural Changes ◽  
Global Climate ◽  
Dating Apps ◽  
Sense Of Security ◽  
True Love ◽  
The Future ◽  
False Sense ◽  
Global Movements

In Love, Inc., Laurie Essig argues that love is not all we need. As the future became less secure—with global climate change and the transfer of wealth to the few—Americans became more romantic. Romance is not just what lovers do but also what lovers learn through ideology. As an ideology, romance allowed us to privatize our futures, to imagine ourselves as safe and secure tomorrow if only we could find our "one true love" today. But the fairy dust of romance blinded us to what we really need: global movements and structural changes. By traveling through dating apps and spectacular engagements, white weddings and Disney honeymoons, Essig shows us how romance was sold to us and why we bought it. Love, Inc. seduced so many of us into a false sense of security, but it also, paradoxically, gives us hope in hopeless times. This book explores the struggle between our inner cynics and our inner romantic.

Sign in / Sign up

Export Citation Format

Share Document