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dc.contributor.authorJames Guthrie
dc.contributor.authorSuresh Cuganesan
dc.contributor.authorLeanne Ward
dc.date.accessioned2019-09-25T14:23:24Z
dc.date.available2019-09-25T14:23:24Z
dc.date.created2017-10-14 23:20
dc.date.issued2007-06-01
dc.identifieroai:doaj.org/article:ab282d39271a41f1872c5a0a20f8d696
dc.identifier1978-0591
dc.identifier2460-6081
dc.identifier10.22164/isea.v1i1.4
dc.identifierhttps://doaj.org/article/ab282d39271a41f1872c5a0a20f8d696
dc.identifier.urihttp://hdl.handle.net/20.500.12424/300571
dc.description.abstractRecent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account  of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues.  In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.
dc.languageEN
dc.publisherSebelas Maret University
dc.relation.ispartofhttp://isea.icseard.uns.ac.id/index.php/isea/article/view/4
dc.relation.ispartofhttps://doaj.org/toc/1978-0591
dc.relation.ispartofhttps://doaj.org/toc/2460-6081
dc.sourceIssues in Social and Environmental Accounting, Vol 1, Iss 1, Pp 1-25 (2007)
dc.subjectExtended performance reporting, corporate social performance, intellectual corporate management, corporate social responsibility
dc.subjectAccounting. Bookkeeping
dc.subjectHF5601-5689
dc.titleExtended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management
dc.typeArticle
ge.collectioncodeBC
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:11797299
ge.identifier.permalinkhttps://www.globethics.net/gel/11797299
ge.lastmodificationdate2017-10-14 23:20
ge.lastmodificationuseradmin@pointsoftware.ch (import)
ge.submissions0
ge.oai.exportid53
ge.oai.repositoryid52
ge.oai.setnameLCC:Accounting. Bookkeeping
ge.oai.setspecTENDOkFjY291bnRpbmcuIEJvb2trZWVwaW5n
ge.oai.streamid1
ge.setnameGlobeEthicsLib
ge.setspecglobeethicslib
ge.linkhttps://doaj.org/article/ab282d39271a41f1872c5a0a20f8d696


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