Analytical capabilites of integrated corporate reporting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F20%3A39916127" target="_blank" >RIV/00216275:25410/20:39916127 - isvavai.cz</a>
Result on the web
<a href="https://www.researchgate.net/publication/340588818_ANALYTICAL_CAPABILITIES_OF_INTEGRATED_CORPORATE_REPORTING" target="_blank" >https://www.researchgate.net/publication/340588818_ANALYTICAL_CAPABILITIES_OF_INTEGRATED_CORPORATE_REPORTING</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.9770/jssi.2020.9.3(17)" target="_blank" >10.9770/jssi.2020.9.3(17)</a>
Alternative languages
Result language
angličtina
Original language name
Analytical capabilites of integrated corporate reporting
Original language description
The analysis of integrated corporate reporting relevance, the usefulness of disclosing financial and non-financial indicators, that are essential in the reporting to assess business performance and create a value chain, is the subject of study. The authors found that the leading indicators of economic activity of interest to external and internal users of the reporting information are related to the investment attractiveness of the company, its sustainable development, efficiency, and profitability. Therefore, to analyze value creation efficiency, it is necessary to expand the range of assessment with the following cost factors: organization, customers, society, natural environment, innovation, risks, and corporate management. should be classified into the following groups related to the company’s performance: income-generating (possibility of growth, competitiveness, cost of capital, risks) and expense-generating (labor costs, transaction losses, cost of capital, risk management). In this paper, the authors suggest a model for an objective assessment of the company’s ability to create added value, given the management segments (economic, environmental, social) and various forms of capital, which allows determining the company’s business advantages, directions for maximizing opportunities and minimizing risks for each capital used and reducing the information gap between financial and non-financial information, as well as improving business transparency.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50902 - Social sciences, interdisciplinary
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Security and Sustainability Issues
ISSN
2029-7017
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
3
Country of publishing house
LT - LITHUANIA
Number of pages
11
Pages from-to
919-929
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85087751854