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Rapports intégrés et rapports sur le développement durable

Rapports intégrés et rapports sur le développement durable


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About the Book

L'information financière des entreprises s'est rapidement développée en raison de la demande croissante des parties prenantes pour une information transparente et complète (financière et non financière). Le reporting intégré (RI), qui combine des informations financières et non financières dans un seul document, est de plus en plus utilisé pour répondre à cette demande. L'objectif global de cette étude était d'utiliser les postulats et les fondements théoriques pour fournir une compréhension plus approfondie de la RI. L'étude a adopté un style de recherche conceptuel par le biais d'un examen conceptuel, d'un examen théorique et d'un examen empirique. L'examen a révélé qu'il y a une augmentation de la sensibilisation à la RI parmi les comptables et les dirigeants d'entreprises, mais à un rythme très lent. De plus, les RI sont plus bénéfiques pour les préparateurs et les utilisateurs d'informations financières et non financières que les rapports de durabilité. L'étude recommande que les autorités locales de normalisation, les organismes professionnels et le gouvernement dans son ensemble déploient davantage d'efforts pour améliorer la sensibilisation, l'adoption et la mise en oeuvre des RI parmi les dirigeants et les autres utilisateurs, car seuls quelques pays ont adopté le reporting intégré, ce qui signifie que peu d'entreprises s'y sont conformées.


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Product Details
  • ISBN-13: 9786205315767
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6205315769
  • Publisher Date: 31 Oct 2022
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 159 gr


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