1,733 research outputs found
"Materiality and assurance: building the link" in Integrated Reporting - Concepts and Cases that Redefine Corporate Accountability (C. Busco Ed)
No full textThis chapter provides a comprehensive discussion of materiality and assurance
in the context of Integrated Reporting (IR). On the one hand, materiality has
gained much importance following the introduction of IR, since one of the main
objectives of this innovative form of reporting is to reach conciseness. On the
other hand, assurance may play a crucial role in conferring reliability to the
materiality determination process proposed by the International Integrated
Reporting Council (IIRC) and to the whole process of IR. This chapter provides
a discussion of the state of the art of materiality and assurance in the context of
non-financial information and, more specifically, IR. It also points out some of
the main challenges the IIRC materiality determination process will have to face
in order for companies to implement it correctly. Finally, drawing on the
peculiarities of IR, the chapter points out some issues that will have to be
discussed regarding assurance and its effectiveness. Some insights for future
development of the debate are also proposed
"Towards Integrated Reporting: the case of Enel" in Integrated Reporting - Concepts and Cases that Redefine Corporate Accountability (ed C. Busco)
No full textThe aim of this chapter is to provide a discussion of the business case of Enel, which is an International Integrated Reporting Council (IIRC) pilot program company currently evolving its corporate disclosure towards Integrated Reporting (IR).
The relevance of pilot company business cases has been
recognized by the IIRC, which defined their experience as “invaluable”. On the one hand, Enel did modify its corporate reporting system coherently with the IIRC guiding principles by including considerable non-financial information in
its annual report, reducing the length of its sustainability report and improving its materiality determination process and business model analysis. On the other hand, it will be interesting to see how the company applies other aspects of the IIRC framework, such as the six-capital structure and the way in which reporting
boundaries are defined. The analysis done in this chapter may be of interest to companies, standard setters and scholars wishing to enhance their knowledge on how companies are currently evolving their corporate disclosure systems towards IR
I risultati della ricerca “La gestione del rischio nelle imprese italiane: strategie e processi per salvaguardare il valore aziendale a seguito di un evento dannoso – Business Continuity
No full textIl contributo descrive i risultati di una ricerca riguardante la gestione del rischio delle imprese italiane quotat
Growing global by acquisition: the role of measurement as Ge met Italy
No full textThe paper explores the role of performance measurement systems during processes of acquisitions. To this aim, it combines theoretical insight with thye findings from the case of GE-Nuovo Pignon
Giddens’ structuration theory and its implications for management accounting research
No full textStructuration theory, Agency, Duality of structure, Routine, Trust,
Masked Lewis Sites in Proton-Exchanged Zeolites: A Computational and Microcalorimetric Investigation
No full text
La Balanced Scorecard nelle società sportive: il caso Mens Sana Basket
No full textIl contesto nel quale operano le società sportive appare di crescente interesse per quanti, come gli economisti-aziendali, svolgono studi e ricerche in settori ad elevato impatto non solo economico ma anche sociale e che per di più implicano necessità gestionali precipue e, conseguentemente, di interesse. Si presentano i risultati di un progetto pilota di sviluppo ed implementazione della Balanced Scorecard all’interno di una nota realtà sportiva italiana
Supplementary Figure S3. BUSCO-analysis
No full textSupplementary Figure S3. BUSCO-analysis of assembly completeness for C. briggsae, C. elegans, C. remanei genomes with (A) Metazoa database od9 and (B) Nematoda database od9
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