The Impact of Financial and Non-Financial Capitals on JSE-Listed Companies – An Augmented Integrated Reporting Framework
The measurement of the impact of non-financial capitals on company value within the context of integrated reporting (IR) has remained an elusive empirical and practitioner question. The IR framework was designed to provide an improved corporate reporting approach to different stakeholders. However,...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Varazdin Development and Entrepreneurship Agency
2024-03-01
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Series: | Journal of Economic and Social Development (Varaždin) |
Subjects: | |
Online Access: | https://www.jesd-online.com/articles/the-impact-of-financial-and-nonfinancial-capitals-on-jselisted-companies--an-augmented-integrated-reporting-framework.pdf |