Development of Integrated Reporting in the SME Sector

Case Studies from European Countries
1. Auflage 2021
ISBN: 978-3-030-81905-7
Verlag: Springer International Publishing

Buch, Englisch, 183 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 318 g

Reihe: CSR, Sustainability, Ethics & Governance

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.

Zielgruppe

Research

Autoren/Hrsg.

Dyczkowska, Joanna

Tiron-Tudor, Adriana

Szirmai Madarasine, Andrea

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmenskommunikation
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Kleine und Mittlere Unternehmen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Inhaltsverzeichnis

Chapter 1. SMEs and IR: An introduction.- Chapter 2. SMEs and IR. Evidence from Germany.- Chapter 3. SMEs and IR. Evidence from Hungary.- Chapter 4. SMEs and IR. Evidence from Italy.- Chapter 5. SMEs and IR. Evidence from Poland.- Chapter 6. SMEs and IR. Evidence from Romania.- Chapter 7. SMEs and IR. Evidence from UK.

Über Autor(innen)

Joanna Dyczkowska is an Associated Professor at the Department for Cost, Tax Management and Controlling at Wroclaw University of Economics and Business, Poland. Her research interests are located in management control for SMEs, non-financial and integrated reporting, stakeholder management and stakeholder capitalism.

Andrea Szirmai Madarasine is Associate Professor of Accounting and head of the Institute of Finance and Accounting at Budapest Business School, Hungary. Her research fields are accounting and audit 4.0, digitalization, sustainability accounting, integrated reporting, IFRS application and controlling, and audit quality.

Adriana Tiron-Tudor is a Full Professor at the Department of Accounting and Audit, Faculty of Economics & Business Administration, Babes-Bolyai University, Romania. Her research fields are financial accounting, public sector accounting, integrated reporting and CSR, accounting history and education. Adriana’sspecial research interest focuses on corporate reporting especially in the area of integrated reporting. She coordinates a research group in the area of non-financial reporting on sustainability disclosure, social, integrated and sustainable development objectives.