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Integrated Reporting in Business Communication: On the Example of Polish Listed Companies

Integrated Reporting in Business Communication: On the Example of Polish Listed Companies
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出处 《Chinese Business Review》 2015年第10期463-473,共11页 中国经济评论(英文版)
关键词 下线 服务 迁移 integrated reporting, financial statement, stakeholders, business communication
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参考文献16

  • 1Adams, S., & Simnett, R. (2011). Integrated reporting: An opportunity for Australia's not-for-profit sector. Australian Accounting Review, 21(3), 293.
  • 2Deloitte, IASPIus. (2013). European Commission proposes ESG disclosure for large companies. Retrieved from http://www.iasplus.com/en/news/2013/01.
  • 3DeSimone, P. (2010). An SRI perspective on integrated reporting. In R. G. Eccles, B. T. Cheng, and D. Saltzman (Eds.), The landscape of integrated reporting reflections and next steps edited (The President and Fellows of Harvard College Cambridge, Massachusetts).
  • 4Druckman, P. (2015). European Commission proposals: An important milestone on the journey towards integrated reporting. Retrieved from http://www.theiirc.
  • 5org/2013/4/3/eurpean-cmmissin-prpsas-an-imprtant-miestn-n-the-jurneytwards-integrated reporting/ Dziawgo, D. (2011). "Nowe" sprawozdanie finansowe--gtos w dyskusji ("The new" financial statements--A voice in the discussion). Zeszyty Teoretyczne Rachunkowogci, 62(118), 88-95.
  • 6Dziennik Ustaw. (1994). Accounting act of 1994 September 29 (No. 121. Item 591). Retrieved from http://isap.sejm.gov.pl/DetaiisServlet?id=WDU 19941210591.
  • 7Dziennik Ustaw. (2009). Ordinance of the Minister of Finance dated 2009 February 19 on current and periodic information disclosed by issuers of securities and the conditions of recognizing this information as equivalent to the information required by the laws of non-EU member states (No. 3. Item 259). Retrieved from http://isap.sejm.gov.pl/DetailsServlet? id=WDU20090330259.
  • 8Eccles, R. G., & Armbrester, K. (2011). Integrated reporting on the cloud. IESE Business School (Issue 8, first quarter). Retrieved from www.ieseinsight.com/review.
  • 9Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review. Retrieved from http://people.hbs.edu/rec D - cles/2011SU_Features_EcclesSaltzman.pdf.
  • 10Eccles, R. G., Ioannou, I., & Serafeim, G. (2011). The impact of a corporate culture of sustainability on corporate behavior and performance (Working paper 12-035, Harvard Business School).

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