Essays about: "disclosure scoreboard"
Found 3 essays containing the words disclosure scoreboard.
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1. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE
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2. Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. READ MORE
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3. The International <IR> Framework’s impact on the social and relationship disclosures in the healthcare industry
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Abstract Background and Problem: The altering business world and the growing requests from stakeholders have resulted in the establishment of new reports. These are among others Sustainability reports and Integrated Reporting. On the contrary, traditional financial reports do not consider the significance of intangible assets in modern entities. READ MORE
