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

Ligtenberg, Diederik

ISBN 10: 3656463093 / ISBN 13: 9783656463092

Published by Grin Verlag, 2013

About this Item

Seller Inventory # I-9783656463092

Bibliographic Details

• Title: Moving Forward Towards Integrated Reporting: A study on the level of disclosure on the content elements of the Framework in the financial services industry
• Publisher: Grin Verlag
• Publication Date: 2013
• Language: English
• ISBN 10: 3656463093
• ISBN 13: 9783656463092
• Binding: Soft cover
• Condition: New

About this title

Synopsis

Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance, grade: 8,5, TiasNimbas Business School, course: Executive Master of Finance & Control, language: English, abstract: 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 .