Moving Forward Towards Integrated Reporting
| Autor: | Diederik Ligtenberg |
|---|---|
| EAN: | 9783656462637 |
| eBook Format: | |
| Sprache: | Englisch |
| Produktart: | eBook |
| Veröffentlichungsdatum: | 18.07.2013 |
| Untertitel: | A study on the level of disclosure on the content elements of the <IR> Framework in the financial services industry |
| Kategorie: | |
| Schlagworte: | Integrated Reporting financial services industry non-financial disclosures performance management value driver tree |
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Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance, grade: 8,5, TiasNimbas Business School, course: Executive Master of Finance & Control, language: English, abstract: This study examines the effect of Integrated Reporting () on corporate disclosures in the financial services industry. In particular, this study shows that leads to a higher level of disclosure of non-financial information, measured by a set of criteria based on the content elements of the Consultation Draft of the Framework (presented 16.04.2013). In addition, this thesis provides a structured approach and a starting point for the implementation trajectory. This performance management approach, built on the concept of the Value Driver Tree, interlinks content elements and their interdependencies, with corporate strategy as a starting point for .
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