AECA
Libro ebook Integrated Reporting: The Integrated Scoreboard (IS-FESG) and its XBRL Taxonomy, Francisco Flores, Jose Luis Lizcano, María Mora, Manuel Rejón
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Publishing year: 2012
Pages 120
Size: 4.24 Mb
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ISBN: 9788415467632
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BOOK DESCRIPTION
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INDEX
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In line with the new trends in the development of corporate information this AECA Pronouncement
presents a new step towards integrated reporting . It is based on research conducted
by AECA during the last five years and focused on both the standardization of environmental,
social and corporate governance non-financial information and its treatment and dissemination
through information technology tools


INTRODUCTION
1. OBJECTIVES OF THE DOCUMENT
2. STRUCTURE
3. WORKING GROUP AND COLLABORATIONS
1. GENERAL FRAMEWORK FOR THE STANDARDIZATION
OF CORPORATE INFORMATION. FINANCIAL
AND NON-FINANCIAL REPORTING MODELS
1.1 STANDARDIZATION OF FINANCIAL INFORMATION:
IASB, FASB AND SPANISH ACCOUNTING STANDARDS
1.1.1 THE PROBLEMS OF FINANCIAL INFORMATION
AS AN INDICATOR OF THE COMPANY S REALITY
1.2 NON-FINANCIAL INFORMATION: DEFINITION, COMPONENTS AND MODELS
1.3 FIRST INITIATIVES ON THE REVIEW OF CORPORATE INFORMATION
MODELS
1.3.1 THE JENKINS REPORT
1.3.2 ENHANCED BUSINESS REPORTING (EBR)
2. DEFICIENCIES AND GAPS IN CURRENT MODELS
OF CORPORATE REPORTING
2.1 DEFICIENCIES
2.2 GAPS
2.2.1 MAIN GAPS OF CORPORATE INFORMATION
2.3 KEY INDICATORS ON BEHAVIOR, RISKS AND RESULTS
3. TOWARDS A NEW MODEL: INTEGRATED REPORTING
3.1 DEFINITION OF INTEGRATED REPORTING
3.2 THE INTEGRATED REPORT
3.2.1 GUIDING PRINCIPLES OF THE INTEGRATED REPORT
3.2.2 CONTENT OF THE INTEGRATED REPORT
3.3 PROGRESS AND BENEFITS OF INTEGRATED REPORTING
3.4 VERIFICATION OF INTEGRATED REPORTING
3.5 RECOMMENDATIONS FOR INCORPORATING INTEGRATED REPORTING
INTO CORPORATE REPORTING
4. SOME EXAMPLES OF INTEGRATED REPORTS
4.1 INTEGRATED REPORTING AT THE INTERNATIONAL LEVEL
4.1.1 NOVO NORDISK: EARLY ADOPTER
4.1.2 UNITED TECHNOLOGIES CORPORATION
4.1.3 PHILLIPS
4.2 ANALYSIS OF GOOD PRACTICES AT THE SPANISH LEVEL
4.2.1 BBVA
4.2.2 INDRA
4.2.3 OTHER COMPANIES AND ORGANIZATIONS: AECA
5. PROPOSALS TO INCORPORATE INTEGRATED REPORTING
ON THE STATUTORY AND LEGAL DOCUMENTATION
OF COMPANIES
5.1 COMPULSORY INTEGRATED REPORTING (THE CASE OF SOUTH AFRICA)
5.2 INTEGRATED REPORTING WITHIN THE EXISTING LEGAL REQUIREMENTS
5.3 PROPOSALS FOR AN APPLICATION IN SPAIN
6. THE INTEGRATED SCOREBOARD FOR FINANCIAL,
ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE
INDICATORS (IS-FESG)
6.1 DEFINITION, PRESENTATION, CONSIDERATIONS AND REFERENCES
REGARDING IS-FESG INDICATORS
6.2 REPORTED AND EXPECTED VALUES, FULFILLMENT AND CHANGE
OF THE IS-FESG
7. XBRL TAXONOMIES FOR THE STANDARDIZATION
AND DISSEMINATION OF FINANCIAL AND NON-FINANCIAL
INFORMATION: CURRENT SITUATION
8. PROPOSAL OF THE IS-FESG-XBRL TAXONOMY
9. TEST CASES. SPANISH LISTED COMPANIES PARTICIPATING
IN THE IIRC 2012 PILOT PROGRAM: BBVA, ENAGAS, INDITEX,
INDRA AND TELEFÓNICA
BIBLIOGRAPHIC REFERENCES
ANNEX I: AECA COMMENTS TO THE IIRC DISCUSSION
PAPER (DECEMBER, 2011)
ANNEX II: CONCLUSIONS OF THE EMPIRICAL STUDY
THE INTEGRATED REPORT: FIRST APPROXIMATIONS
TO ITS APPLICATION. THE SPANISH CASE
(LIZCANO, J.L., FLORES, F. AND REJON, M.) (2011)
ANNEX III. THE INTERNATIONAL INTEGRATED
REPORTING COUNCIL - IIRC
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