Executive summary: Sustainability reporting‚ alternatively known as CSR reporting‚ is the annual process whereby companies - public‚ private; large and small - report on their sustainability performance. Reports typically cover social‚ environmental‚ economic and ethical performance and incorporate information on a company ’s environmental impact or carbon footprint‚ staff satisfaction‚ community investment etc. Sustainability reporting is becoming increasingly important as a tool companies can
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What is financial reporting? The traditional function of financial reporting was to provide business owners with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice‚ financial reporting began to focus on stewardship—that is‚ on the managers’ accountability to the owners. Its purpose then was to document how effectively the owners’ assets were managed‚ in terms of both capital preservation and
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Chapter 1 Introduction The development of Integrated Reporting is designed to enhance and consolidate existing reporting practices‚ to move towards a reporting framework that provides the information needed to assess organizational value in the 21st century. The traditional reporting model was developed for an industrial world. Although it continues to play a valuable role with respect to stewardship of financial capital‚ it nonetheless focuses on a relatively narrow account of historical financial
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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PEARSON (pages 169-171) Mandatory reporting refers to a legal requirement to report an act‚ event‚ or situation that is designated by state or local law as a reportable event all states mandate the reporting of certain vital statistics such as births and deaths many states require reporting of abortions and neonatal deaths federal and states laws mandate the reporting of communicable disease‚ including venereal diseases http://library.ahima.org/xpedio/groups/public/documents/ahima/bok1_023186
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It was just after 7 p.m. when I heard someone scream suddenly. My family and I was just finish our dinner. We quickly ran outside and we saw the people starring at a burning house. At this time‚ we know someone had caused the fire accident. Without thinking too much‚ my father pick up the cell phone and inform the situation to the fire station. In the meantime‚ I tried to help them extinguish the fire by using a bucket of water. We did not know what is the main reason that cause the fire
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Capturing Mobile Phone Usage: Research Methods for Mobile Studies Carolyn Y. Wei Google weicar@google.com Abstract The small form factor and constant presence of mobile phones create unique challenges to the study of their use. Mobile phone use can be difficult for outsiders to observe because of the intimate nature of the devices. Mobile use can also be multimodal (voice and text)‚ further complicating data collection. The mobility and multitasking that are facilitated with the device pose logistical
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responsibility for proving whether abuse or neglect is actually taking place resides in special governmental organizations established for that specific reason. According to a report by the Office of the Auditor General (2015)‚ Arizona has exceeded the national average of child abuse or neglect reports in federal fiscal years 2011 through 2013‚ a steady increase that is attributed to changes in legislature that expands the definitions of abuse and neglect. The expansive definition of abuse or neglect increases
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importance of investigative reporting comes into play. Investigative reporting is a type of journalism that tries to discover information of public interest that someone is trying to hide (English Definition of "Investigative Journalism"). The topic in which the reporter investigates is solely dependent on their own personal interest‚ or the interest of their editor. These topics could range from government and politics to police negligence. Despite the risks‚ investigative reporting is very valuable to
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Public Sector Objective The objective of this Standard is to establish principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition
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