Development of Integrated Reporting in the SME Sector
Case Studies from European Countries
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Beschreibung
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.
The book will be of interest to researchers and practitioners.
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.
The book will be of interest to researchers and practitioners.
Provides results from comparative studies on integrated reporting Includes case studies from several European countries Treats aspects of financial and non-financial reporting
Autor*in
Joanna Dyczkowska
Themen in »Development of Integrated Reporting in the SME Sector«
Small and medium-sized enterprises SME financial reporting non financial reporting voluntary disclosure Accounting Comparative studies International networks Corporate reporting SME sector in Germany SME sector in Hungary SME Sector in Italy SME sector in Poland SME sector in Romania SME sector in UK