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Integrated Reporting in the Cloud
Armbrester, Kyle; Eccles, Robert G.Artículo ART-1890-EContabilidad y controlFinancial reporting for all listed companies is a long established practice, which more recently has been complemented by corporate social responsibility or sustainability reporting. However, the reporting of nonfinancial information related to environmental, social and governance performance remains largely voluntary. Although still an embryonic management practice, the authors believe that ¿integrated reporting¿ of a company¿s financial and non...Desde 8,20 €
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Informes integrados en la nube
Eccles, Robert G.; Armbrester, KyleArtículo ART-1890Contabilidad y controlLas memorias corporativas, una práctica establecida desde hace tiempo en todas las empresas cotizadas, han incorporado recientemente la responsabilidad social corporativa y la sostenibilidad. Sin embargo, la información sobre temas no financieros, como medio ambiente, cuestiones sociales y gobierno corporativo, sigue siendo en gran medida voluntaria. La integración de los resultados financieros y no financieros en un único documento está dando su...Desde 8,20 €
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Etsy: Keeping it Real by Keeping Taxes Low
de, Simone, L; Hoopes, J; Lester, R; Melvin, SCaso SGSB-A227-EContabilidad y controlEtsy was an online craft bazaar founded in 2005 in a loft in Brooklyn, New York. The company was known for its emphasis on social responsibility, transparency, authenticity, and its somewhat nontraditional approach to business. In January 2015, Etsy converted its Irish subsidiary to an unlimited liability company, a move it described as implementation of an “updated global corporate structure.” In a subsequent U.S. Securities and Exchange Commis...Desde 8,20 €
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Sticks and Stones? How Companies Respond to "Tax Shaming"
DeSimone, L; Hoopes, H; Lester, R; Melvin, SCaso SGSB-A226-EContabilidad y controlAn increasing number of global corporations have experienced negative publicity over complicated tax structures established to minimize their tax burdens. In the case of U.S. companies, there has been a growing outcry over “inversions,” a means of restructuring the business so that the U.S. parent was replaced by a foreign parent entity in a nation with lower corporate tax rates. Apple CEO Tim Cook was called to testify regarding Apple’s tax st...Desde 8,20 €