综合报告中的顶层基调:非财务业绩的作用

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues Pub Date : 2020-03-12 DOI:10.1108/s1479-351220200000034009

Valentina Beretta, Maria Chiara Demartini, Sara M. Trucco

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引用次数: 7

摘要

本章通过介绍有关IR披露策略的新证据，对当前有关自愿披露的文献做出了贡献。本研究通过分析ESG绩效的单一维度对ICD音调的影响，分别扩展了ESG文献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tone at Top in Integrated Reporting: The Role of Non-Financial Performance

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues

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