What are the objectives of corporate reporting? Sustainable value for who?
Corporate reporting is generally perceived as a type of accounting fit for purpose for the 21 century, taking into consideration not only the traditional shareholders’ needs and views but also stakeholders’. Academic literature tends to over-appreciate the non-financial nature of corporate reporting...
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| Format: | Article |
| Language: | English |
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Sciendo
2018-05-01
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| Series: | Proceedings of the International Conference on Business Excellence |
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| Online Access: | https://doi.org/10.2478/picbe-2018-0039 |