The “trilemma” of non-financial reporting and its pitfalls

  title={The “trilemma” of non-financial reporting and its pitfalls},
  author={Pierre Baret and Vincent Helfrich},
  journal={Journal of Management and Governance},
This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of corporate social responsibility (2) the constraint linked to inherent stakes of non-financial reporting (3) the constraint linked to company expectations. The inscription of the tool within the nexus of constraints can be more or less effective, depending on how the points… 
The expected impacts of regulating non-financial reporting
Traditional financial reporting is not sufficient anymore for the renewed need for information of stakeholders. In result, governments have created different policies to stimulate or to have seen a
Can Regulatory Intervention Save the Sustainability Rating Industry?
  • D. Cash
  • Business
    Business Law Review
  • 2021
Relatively speaking, the so-called sustainability rating industry has been witnessing rapid growth since the Financial Crisis. More recently, the industry is continually reorganizing through a series
The European Union’s Environmental Policy and Long-Term Investments of Enterprises
Purpose: Current European Union efforts are focused on creating regulations that are conducive to long-term investor commitment, i.e. they are fighting short-termism on financial markets. Enterprises
Investigating the interplays between integrated reporting practices and circular economy disclosure
Purpose –This study seeks to: (1) discuss how the integrated reporting (IR) frameworkmayprovide the principles, concepts and the key elements to support the analysis and representation of circular
Impact of Non-Financial Factors on the Effectiveness of Audits in Energy Companies
The purpose of this study is to assess the impact of non-financial factors in the structure of a financial audit on its quality in energy companies. To assess the impact of the audit on performance
Financial statements as a management tool
Article history: Received: June 19 2019 Received in revised format: July 25 2019 Accepted: August 1, 2019 Available online: August 2, 2019 Current financial statements are a comprehensive description
The challenges of sustainability reporting and their management: the case of Estra
Purpose – The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may
Sustainability Reporting as a Mixture of CSR and Sustainable Development. A Model for Micro-Enterprises within the Romanian Forestry Sector
In the last decades, the issue of the behavior geared towards society and the environment of small and medium-sized enterprises (SMEs) has created a new niche for economic researches. Most studies
Project manager of integrated report: una experiencia de formación en el contexto del informe de sostenibilidad
This research analyses the training experience of the PMIR Project, whose main objective is the creation of a professional figure capable of coordinating the preparation of Sustainability Reports,
Determinantes da divulgação da responsabilidade social corporativa das empresas ibéricas no período de 2017 a 2018
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