標(biāo)題: Titlebook: Non-financial Disclosure and Integrated Reporting; Theoretical Framewor Lino Cinquini,Francesco De Luca Book 2022 The Editor(s) (if applica [打印本頁] 作者: 審美家 時間: 2025-3-21 19:40
書目名稱Non-financial Disclosure and Integrated Reporting影響因子(影響力)
書目名稱Non-financial Disclosure and Integrated Reporting影響因子(影響力)學(xué)科排名
書目名稱Non-financial Disclosure and Integrated Reporting網(wǎng)絡(luò)公開度
書目名稱Non-financial Disclosure and Integrated Reporting網(wǎng)絡(luò)公開度學(xué)科排名
書目名稱Non-financial Disclosure and Integrated Reporting被引頻次
書目名稱Non-financial Disclosure and Integrated Reporting被引頻次學(xué)科排名
書目名稱Non-financial Disclosure and Integrated Reporting年度引用
書目名稱Non-financial Disclosure and Integrated Reporting年度引用學(xué)科排名
書目名稱Non-financial Disclosure and Integrated Reporting讀者反饋
書目名稱Non-financial Disclosure and Integrated Reporting讀者反饋學(xué)科排名
作者: 手段 時間: 2025-3-21 21:34 作者: insolence 時間: 2025-3-22 01:42 作者: 健壯 時間: 2025-3-22 06:17
Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empiric identify gaps to be filled, and challenge scholars to increase their work on relevant areas for their future sustainability disclosure research. This review can be useful for a varied group of readers since it:作者: 咒語 時間: 2025-3-22 11:18
Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Caseey. Its social report, which adopted the GRI standards and successfully embedded the SDGs, now stands as one of the best examples of its kind in the Italian higher education system. Current challenges involve a better engagement of external stakeholders and the embedding of social reporting in the i作者: A精確的 時間: 2025-3-22 15:20
Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks ogibles have moved from the IC domain to other domains related to non-financial disclosure, such as the sustainability reporting one and the Integrated Reporting (IR) one..The aim of this chapter is to analyze the theoretical aspects of intangibles and intellectual capital disclosure through the main作者: 思想靈活 時間: 2025-3-22 18:24 作者: Decibel 時間: 2025-3-22 23:48 作者: jagged 時間: 2025-3-23 03:04
The Intellectual Capital Disclosure in the Management Report Before and After the European Directiveents, suggesting an overlap of the new regulation with the previous one. Further, it is noted that companies continue to privilege the communication of qualitative, non-sensitive information, while quantitative measures are communicated only for those issues for which standardized measures exist. Th作者: 引起 時間: 2025-3-23 05:59
The Effect of Non-financial Information about Intellectual Capital on the Financial Performance of Netween the IC sub-components and the financial performance of non-profit organizations (NPOs). Results show that two human capital sub-components (training, value added) and one structural capital sub-component (services) affect the return on assets (ROA). Further studies should be conducted with la作者: 法律的瑕疵 時間: 2025-3-23 12:11 作者: 柱廊 時間: 2025-3-23 17:33
The Role of Technology in Integrated Reporting: Practical Insights from the 2020 Framework Revision aces a paradox, the more and more pressing need to move towards a larger role of technology in the various phases of preparation, dissemination and usage of integrated reporting may produce a series of unintended consequences on its characteristics, and, namely, its corporate specificity and “tailor作者: Venules 時間: 2025-3-23 21:31 作者: 吊胃口 時間: 2025-3-24 00:27 作者: 疲憊的老馬 時間: 2025-3-24 06:15
Jonida Carungu,Matteo Molinari,Giuseppe Nicolò,Giacomo Pigatto,Claudio Sottorivaitable HOTFUL. However, the process is not straightforward enough, so that the question in the title is still open. As a side result, requirements have been assessed for a suitable HOTFUL: definability of (generally) recursive types, availability of the type of all types and of a peculiar inheritance mechanism.作者: mendacity 時間: 2025-3-24 10:07
mantics requires a unification procedure on well-typed terms. This unification procedure is described by a set of transformation rules which generate a set of type constraints from a given unification problem. The solvability of these type constraints is decidable for particular type structures.作者: Angiogenesis 時間: 2025-3-24 12:10
Maria Serena Chiucchi,Marco Giulianimantics requires a unification procedure on well-typed terms. This unification procedure is described by a set of transformation rules which generate a set of type constraints from a given unification problem. The solvability of these type constraints is decidable for particular type structures.作者: 孤獨無助 時間: 2025-3-24 16:46
Daniela Mancini,Palmira Piedepalumbo,Riccardo Stacchezzini,Damiano Cortesele, extralogical equality and general interpretations are not as fundamental as we thought twenty years ago. The purpose of the paper is to present a retrospective on this work and outline the basic principles of a general theory of specification as we now see it.作者: GRIEF 時間: 2025-3-24 21:48 作者: averse 時間: 2025-3-25 03:03 作者: alabaster 時間: 2025-3-25 06:41
Carmela Gulluscio,Pina Puntilloengineering and formal methods. The CCPSD papers address aspects of the trend in software enginering towards unification and synthesis combining theory and practice, and merging hitherto diverse approaches.978-3-540-53981-0978-3-540-46499-0Series ISSN 0302-9743 Series E-ISSN 1611-3349 作者: 好忠告人 時間: 2025-3-25 09:48
Michela Cordazzo,Laura Bini,Lucia Marsuramulation in CCS. We show that in our framework this problem has a simple solution which consists of introducing a semantical distinction between the various ways in which deadlock and failure might occur. The resulting semantics is fully abstract and still based on linear sequences.作者: Trypsin 時間: 2025-3-25 12:29 作者: 惡臭 時間: 2025-3-25 16:00
Marisa Agostini,Ferdinando Di Carlo,Sara Giovanna Mauro that the intersection with natural numbers forms a recognizable set. Finally, we exhibit a set of trees which is recognized by a classical Büchi automaton but fails to be recognized by any Muller automaton with a non trivial cardinality constraint (i.e., except for Γ = 0).作者: prostate-gland 時間: 2025-3-25 20:57
Laura Girellad papers for FASE are presentedin eight sessions:case studies in formal design anddevelopment, compositionality modules and development,formal development, foundations and analysis offormalspecifications, verification of concurrent systems,modelchecking, parallel calculus, and a common session with 作者: ostensible 時間: 2025-3-26 01:15
into a natural generalization of the inner product operation of a Hilbert space and demonstrates that this account of causal interaction is of essentially the same form as the Heisenberg-Schr?dinger quantum-mechanical solution to analogous problems of causal interaction in physics.作者: jeopardize 時間: 2025-3-26 08:02
with the system..Finally, applying our general results to the case of higher-order specifications with positive conditional axioms, we obtain necessary and sufficient conditions for the existence of term-generated initial models in that case.作者: tendinitis 時間: 2025-3-26 12:13 作者: 彎彎曲曲 時間: 2025-3-26 12:40 作者: Ancillary 時間: 2025-3-26 20:22 作者: opportune 時間: 2025-3-27 00:57 作者: 招待 時間: 2025-3-27 04:07
Francesco Paolone,Francesco De Luca,Armando Della Porta,Rosa Lombardier work concerned an algebra of ., this paper concerns an algebra of ..).The potential benefits of an algebraic theory of integration, such as the one developed in this paper, are actually three-fold:作者: Melatonin 時間: 2025-3-27 09:13
Filippo Vitolla,Nicola Raimo,Arcangelo Marronees a sort of duality between semantic analysis based on observations and programming logics. We obtain an analogous result for a weaker congruence which results when internal actions are unobservable.作者: 噴出 時間: 2025-3-27 12:29 作者: Infinitesimal 時間: 2025-3-27 14:17 作者: 子女 時間: 2025-3-27 19:12
SIDREA Series in Accounting and Business Administrationhttp://image.papertrans.cn/n/image/667108.jpg作者: esthetician 時間: 2025-3-27 23:41 作者: Bronchial-Tubes 時間: 2025-3-28 03:41
Lino Cinquini,Francesco De LucaPresents latest empirical analyses on non-financial disclosure and company performance.Explores the potential impact of standardization of non-financial disclosure.Addresses the latest EU regulations 作者: 腫塊 時間: 2025-3-28 09:18
2662-9879 on-financial disclosure.Addresses the latest EU regulations The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and stand作者: 獨行者 時間: 2025-3-28 13:51 作者: 抵消 時間: 2025-3-28 15:10 作者: 夸張 時間: 2025-3-28 20:36
Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Reviewimate the academic debate. The analysis highlights the essence of a limited number of studies that have addressed the topic and provides some reflections on the gaps that need to be filled, making some suggestions to guide future research.作者: debacle 時間: 2025-3-29 02:41 作者: FELON 時間: 2025-3-29 05:36
Book 2022ractitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate b作者: 蔓藤圖飾 時間: 2025-3-29 10:23
Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Ita95/EU. In particular, it examines the impact of board independence, gender diversity, the social committee, and the impact of the social rating on non-financial information (NFI) readability..—The analysis is performed on a sample of 82 firms listed in the Italian Stock Exchange mandated by the EU D作者: 沙發(fā) 時間: 2025-3-29 13:16 作者: 哀求 時間: 2025-3-29 18:50
Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Ital) is likely to inspire organisational changes in the context of Sustainability Report preparers..—A case study is performed on Enel, one of the world’s leading integrated electricity and gas operators. The case study is based on in-depth interviews with key decision-makers—who played a crucial role 作者: condescend 時間: 2025-3-29 19:55
A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Diccounting literature through a systematic literature review of 205 research articles published from 1989 to 2019. These articles involve the application of different theories to the study of social, environmental, and sustainability reporting. This study is the first systematic literature review foc作者: 卜聞 時間: 2025-3-30 00:24 作者: 排名真古怪 時間: 2025-3-30 07:20
Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Caseer accountability have impacted private and public institutions worldwide, including higher education institutions, and their reporting systems. Nonetheless, while most companies have begun publishing sustainability reports, this practice is still in its infancy within the higher education sector. G作者: 讓空氣進(jìn)入 時間: 2025-3-30 10:04 作者: locus-ceruleus 時間: 2025-3-30 13:55
Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclos investigates the extent to which NFI about Intangibles, Intellectual Capital, and CSR affect market performance. Specifically, we address the question of whether different NFI configurations/combinations lead to successful performance. We considered various NFI factors/characteristics that may affe作者: 不要嚴(yán)酷 時間: 2025-3-30 20:02
The Influence of Ownership Structure on Intellectual Capital Disclosure Qualitycial objectives. Currently accepted accounting principles do not outline strict rules and regulations for IC disclosure. However, the advent of integrated reporting offer firms an innovative tool to provide this information. Although previous research has analysed the IC information within integrate
