Moving Forward Towards Integrated Reporting: A study on the level of disclosure on the content elements of the Framework in the financial services ind

By Diederik Ligtenberg

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 .

• Format: Paperback
• Language: English
• ISBN: 3656463093
• ISBN13: 9783656463092
• Release Date: July 2013
• Publisher: Grin Verlag
• Length: 88 Pages
• Weight: 0.28 lbs.
• Dimensions: 0.2" x 5.8" x 8.3"