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Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le...
This book offers a history of contemporary Italy from the collapse of Mussolini to the present, placing this major Euro-Mediterranean country in a wider geo-political perspective. It examines how Italian history and politics developed in relation to - and were shaped by - the international context, from the Cold War and NATO to the European integration process and the global challenges of 1989. Umberto Gentiloni Silveri highlights all major events, structural limits, contradictions and conflicts influencing Italian democracy and the political system until today. He explores the continuous tension between 'stabilization' and 'conflict', between the promise of an innovative and evolutionary representative democracy on the one hand and the constraints of a political system conditioned by structural limits and old contradictions on the other.
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Qualidade de vida é morar em um espaço agradável, com uma atmosfera envolvente e tranquila. Engana-se quem pensa que para isso é preciso ter uma casa ou apartamento daqueles dos sonhos, enormes, gigantescos, dignos de estrelas. Quem faz o ambiente é quem vive nele, diariamente, usufruindo cada canto. E isso independe do tamanho do imóvel. Às vezes é até exatamente o contrário, porque quando o espaço é grande demais, ele gera uma sensação terrível de frieza. Já os pequenos, tão charmosos, acolhem de braços abertos não só os moradores como as visitas. Quem não sente o agradável prazer de se sentar em uma sala pequenina, com sofá, mesinha lateral, poltrona, tapete? Parece...
This book reassesses the history of Italian communism in international perspective. Analyzing the rise and fall of the Italian Communist Party as a case study in the global history of communism, Silvio Pons considers a wide range of relational and temporal contexts, from the practices of internationalism to the training of militants and leaders, and to networks established not only in Europe but also in the colonial and postcolonial world. Pons focuses on the attempts of the Italian Communist Party to forge an intellectually defensible party program that combined the international demands of Moscow with the Italians' attempts to develop their own foreign and domestic policies according to their own political circumstances. Following three leaders of the Italian Communist Party (Antonio Gramsci, Palmiro Togliatti, and Enrico Berlinguer) from the First World War to the fall of the Soviet Union, Silvio Pons considers the broader relationship between communism and Cold War history, the history of decolonization, and the rise of "Europe" as a political category.