{"title":"Corporate and Integrated Reporting: A Functional Perspective","authors":"R. Eccles, George Serafeim","doi":"10.2139/ssrn.2388716","DOIUrl":"https://doi.org/10.2139/ssrn.2388716","url":null,"abstract":"In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform effectively those functions. We describe the concept of integrated reporting and why integrated reporting could be a superior mechanism to perform these functions. Moreover, we discuss, through a series of case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in integrated reporting (Anglo-American).","PeriodicalId":315186,"journal":{"name":"SRPN: Sustainable Capitalism (Topic)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122240694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Good, Bad, and Ugly: Sustainable Development in Cuba and its Ethical Implications","authors":"Zsea Bowmani","doi":"10.2139/ssrn.3886070","DOIUrl":"https://doi.org/10.2139/ssrn.3886070","url":null,"abstract":"An in-country research project funded by a Hackworth Research Grant from the Markkula Center for Applied Ethics on the impact of market liberalization on Cuba’s sustainable development and growing socioeconomic and racial stratification.","PeriodicalId":315186,"journal":{"name":"SRPN: Sustainable Capitalism (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130702478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"What Defines Capitalism? Whats Wrong with It and How to Fix It","authors":"S. Turnbull","doi":"10.2139/SSRN.1992141","DOIUrl":"https://doi.org/10.2139/SSRN.1992141","url":null,"abstract":"Many people consider that capitalism is defined by the existence of markets. But markets exist in primitive, feudal, fascist, and socialist societies. Capitalism is better described and identified by the existence of private negotiable property rights. Such rights are not widely available in the type of market economies referred to above.","PeriodicalId":315186,"journal":{"name":"SRPN: Sustainable Capitalism (Topic)","volume":"682 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115833319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Проблеми На Използването На Електронните Пари (Problems in the Use of Electronic Money)","authors":"Bojidar V. Bojinov","doi":"10.2139/ssrn.2789757","DOIUrl":"https://doi.org/10.2139/ssrn.2789757","url":null,"abstract":"Bulgarian Abstract: В статията се прави обзор на състоянието и потенциалните проблеми от използването на електронни пари в икономиката.English Abstract: The article provides an overview of the status and potential problems of use of electronic money in the economy.","PeriodicalId":315186,"journal":{"name":"SRPN: Sustainable Capitalism (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132407430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}