12Reporting by the Companies
Introduction
Company reporting brings clarity to board approaches towards equitable treatment of all company constituents: internal control, financial risk management, organizational sustainability and governance. Company reporting serves as a useful reference for stakeholders, the general public and investors in the investment decision. Today, companies are under increasing scrutiny on how and what information they share (Langevoort, 2004; Levmore, 2002; Lowenstein, 1996; North, 2013). This chapter draws upon this perspective.
Companies around the world produce reports on their financial and social performance.1 There has been a considerable increase ...
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