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Titlebook: Development of Integrated Reporting in the SME Sector; Case Studies from Eu Joanna Dyczkowska,Andrea Szirmai Madarasine,Adrian Book 2021 Th

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發(fā)表于 2025-3-21 16:40:21 | 只看該作者 |倒序瀏覽 |閱讀模式
書目名稱Development of Integrated Reporting in the SME Sector
副標題Case Studies from Eu
編輯Joanna Dyczkowska,Andrea Szirmai Madarasine,Adrian
視頻videohttp://file.papertrans.cn/270/269973/269973.mp4
概述Provides results from comparative studies on integrated reporting.Includes case studies from several European countries.Treats aspects of financial and non-financial reporting
叢書名稱CSR, Sustainability, Ethics & Governance
圖書封面Titlebook: Development of Integrated Reporting in the SME Sector; Case Studies from Eu Joanna Dyczkowska,Andrea Szirmai Madarasine,Adrian Book 2021 Th
描述.This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.?.The book will be of interest to researchers and practitioners..
出版日期Book 2021
關鍵詞Small and medium-sized enterprises; SME; financial reporting; non financial reporting; voluntary disclos
版次1
doihttps://doi.org/10.1007/978-3-030-81903-3
isbn_softcover978-3-030-81905-7
isbn_ebook978-3-030-81903-3Series ISSN 2196-7075 Series E-ISSN 2196-7083
issn_series 2196-7075
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
The information of publication is updating

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沙發(fā)
發(fā)表于 2025-3-21 21:06:52 | 只看該作者
板凳
發(fā)表于 2025-3-22 03:24:41 | 只看該作者
Dreidimensionale Str?mungsfeldertion on environmental, social and governance issues. Furthermore, integrated reporting enables SMEs to create integrated information systems not only for external reporting but far more to improve internal processes and internal decision making.
地板
發(fā)表于 2025-3-22 07:57:21 | 只看該作者
5#
發(fā)表于 2025-3-22 12:40:20 | 只看該作者
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發(fā)表于 2025-3-22 13:51:17 | 只看該作者
SMEs and , of how companies create value: for this reason, more and more countries require that companies provide “non-financial” information as well. This requirement poses specific challenges to SMEs. This chapter focuses on the opportunities offered to SMEs by integrated reporting () and introduces the
7#
發(fā)表于 2025-3-22 20:10:27 | 只看該作者
SMEs and IR: Evidence from Germany, SMEs face less strict requirements. Most SMEs are managed by their owners, and also the ‘bigger’ medium-sized enterprises are majority-owned by families. Therefore, German SMEs are reluctant to disclose information voluntarily. This provides SMEs in Germany with less incentives to adopt integrated
8#
發(fā)表于 2025-3-23 01:13:28 | 只看該作者
SMEs and IR: Evidence from Hungary, on the support of their development. An SME is an enterprise with fewer than 250 employees and an annual turnover not exceeding EUR 50 million or the balance sheet EUR 43 million. The capital or voting rights share the state or any local government holds, either directly or indirectly and either so
9#
發(fā)表于 2025-3-23 03:17:38 | 只看該作者
SMEs and ,ew of the financial and non-financial reporting obligations Italian SMEs are subject to, the chapter describes briefly the status of among large Italian firms and then presents a multiple case study analysing the experience with of three Italian?SMEs, Monnalisa, Dellas and Stafer. By?trian
10#
發(fā)表于 2025-3-23 07:54:02 | 只看該作者
SMEs and IR: Evidence from Poland,es of the Polish SMEs‘ sector at the background of SMEs situation in the EU. Secondly, it analyses the mandatory and voluntary corporate reporting regulations in Poland that may potentially impact the evolution of non-financial reporting in SMEs. The third part of the chapter draws upon the national
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