Laura Girella's Books

Integrated Reporting and Corporate Governance

Boards, Long-Term Value Creation, and the New Accountability

By: Laura Girella

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Integrated Reporting and Corporate Governance

Boards, Long-Term Value Creation, and the New Accountability

By: Laura Girella

Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.

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Page Count

119

Publisher

Routledge

Published Date

ISBN 10

1000366758

ISBN 13

9781000366754

The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role

By: Laura Girella

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The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role

By: Laura Girella

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

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Page Count

123

Publisher

Routledge

Published Date

ISBN 10

0429996616

ISBN 13

9780429996610

Anne Frank

By: Laura Hamilton Waxman

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Anne Frank

By: Laura Hamilton Waxman

True or False? Anne had to go to school even when she and her family were in hiding from Nazi soldiers during World War II.

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Lerner Publications

Published Date

ISBN 10

0761342214

ISBN 13

9780761342212

Integrated Reporting and Corporate Governance

Boards, Long-Term Value Creation, and the New Accountability

By: Laura Girella

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Integrated Reporting and Corporate Governance

Boards, Long-Term Value Creation, and the New Accountability

By: Laura Girella

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Routledge

Published Date

ISBN 10

1000366820

ISBN 13

9781000366822

Laura Z

The Early Years and Years of Fulfillment

By: Laura Z. Hobson

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Laura Z

The Early Years and Years of Fulfillment

By: Laura Z. Hobson

Continues the author's story of personal crises, highlighted by the irony and humor that paralleled her professional triumph, and includes anecdotes of the famous and infamous

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Page Count

734

Publisher

Plume

Published Date

ISBN 10

155611057X

ISBN 13

9781556110573

Book's by Laura Girella

Integrated Reporting and Corporate Governance

Integrated Reporting and Corporate Governance

The Boundaries in Financial and Non-Financial Reporting

The Boundaries in Financial and Non-Financial Reporting

Anne Frank

Anne Frank

Integrated Reporting and Corporate Governance

Integrated Reporting and Corporate Governance

Laura Z

Laura Z

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