Analytical capabilites of integrated corporate reporting

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Analytical capabilites of integrated corporate reporting

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Analytical capabilites of integrated corporate reporting

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50902 - Social sciences, interdisciplinary

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Journal of Security and Sustainability Issues

ISSN

2029-7017

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

11

Strana od-do

919-929

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85087751854