Overview
- Provides results from comparative studies on integrated reporting
- Includes case studies from several European countries
- Treats aspects of financial and non-financial reporting
Part of the book series: CSR, Sustainability, Ethics & Governance (CSEG)
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Table of contents (7 chapters)
Keywords
- 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
About this book
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.
Editors and Affiliations
About the editors
Joanna Dyczkowska is an Associated Professor at the Department for Cost, Tax Management and Controlling at Wrocław 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, Babeş-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.
Bibliographic Information
Book Title: Development of Integrated Reporting in the SME Sector
Book Subtitle: Case Studies from European Countries
Editors: Joanna Dyczkowska, Andrea Szirmai Madarasine, Adriana Tiron-Tudor
Series Title: CSR, Sustainability, Ethics & Governance
DOI: https://doi.org/10.1007/978-3-030-81903-3
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-81902-6Published: 13 November 2021
Softcover ISBN: 978-3-030-81905-7Published: 13 November 2022
eBook ISBN: 978-3-030-81903-3Published: 12 November 2021
Series ISSN: 2196-7075
Series E-ISSN: 2196-7083
Edition Number: 1
Number of Pages: XX, 183
Number of Illustrations: 20 b/w illustrations
Topics: Accounting/Auditing, Financial Accounting, Corporate Communication/Public Relations