Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/27672
Title: | Reporting by the Companies: Development and Challenges | Contributor(s): | Dube, Indrajit (author); Rahim, Mia Mahmudur (author)![]() |
Publication Date: | 2019 | DOI: | 10.4324/9781315169477-12 | Handle Link: | https://hdl.handle.net/1959.11/27672 | Abstract: | Although there have been significant efforts towards the creation of an overarching global style for company reporting, currently there is no accepted style. Most of the countries do not have laws related to companies’ general reporting. As such, company directors tend to follow their own formats for preparing non-financial reports and disseminate only the information necessary to promote companies’ images. This trend undermines the capacity of reporting as a mechanism to promote accountability practice of the companies. By providing an assessment of the development and challenges of company reporting, this chapter suggests that companies must provide clear information regarding the economic benefit they created and the social cost attached to the creation of the economic benefits in their non-financial reports. | Publication Type: | Book Chapter | Source of Publication: | Enhancing Board Effectiveness: Institutional, Regulatory, and Functional Perspectives for Developing and Emerging Markets, p. 202-216 | Publisher: | Routledge | Place of Publication: | New York, United States of America | ISBN: | 9781138048324 1138048321 9781315169477 9781351689052 9781351689069 1315169479 1351689053 1351689061 |
Fields of Research (FoR) 2008: | 180109 Corporations and Associations Law 150106 Sustainability Accounting and Reporting |
Fields of Research (FoR) 2020: | 480103 Corporations and associations law 350107 Sustainability accounting and reporting |
Socio-Economic Objective (SEO) 2008: | 949999 Law, Politics and Community Services not elsewhere classified 910401 Industrial Relations |
Socio-Economic Objective (SEO) 2020: | 150301 Industrial relations | HERDC Category Description: | B1 Chapter in a Scholarly Book | WorldCat record: | http://www.worldcat.org/oclc/1115103815 http://www.worldcat.org/oclc/1089729167 |
Series Name: | Routledge Studies in Corporate Governance | Editor: | Editor(s): Franklin N Ngwu, Onyeka K Osuji, Chris Ogbechie and David Williamson |
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Appears in Collections: | Book Chapter School of Law |
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