Cyber Security and Risk Disclosure: A Literature Review for Theory and Practice

Corporations and SMEs are facing ‘new’ external and internal pressures, which frequently result in modifications to their corporate governance structures and accounting/reporting systems. Because of the digital transformation, the environment – be it real or virtual – in which these companies operate has experienced significant changes. Business operations are a key and important component of human development all over the world – not only financially – and their influence on societal and environmental conditions as well as their necessary preservation are essentially undeniable. However, these operations increasingly undergo cyber-attacks that dramatically represent true causes of disruptions and breakdowns, eluding international governments’ inspection and sophisticated corporate control systems. The concepts of governance, internal control and accountability are critical for the protection of sustainable business activities from cyber-attacks, and their effectiveness is arguably dependent on corporations’ ability to govern themselves well and demonstrate accountability to their many stakeholders (across their entire value chain) also in relation to cyber dynamics. This should be accomplished by implementing well-accepted governance system standards that are globally harmonized with ‘Environment, Social and Governance’ (ESG) reporting and performance measurement tools capable of strategically assessing and evaluating risk exposure and providing forward-looking information on a multiple level. Few studies have adequately explored these issues in this defining setting, and due to the contrasting evidence arising from the extant literature, there is still no undisputed identification of effective measurement, reporting and disclosure systems for cyber risk and crime anticipation and/or neutralization

Gender disclosure: The impact of peer behaviour and the firm's equality policies

AbstractGender equality is the future towards which society and companies have to move, and it is thus essential to know what efforts organisations are making. In this paper, we analyse the transparency of multinationals in matters of gender, in accordance with the requirements determined by the global reporting initiative (GRI) and United Nations (UN). The results suggest that higher levels of gender equality support the decision to report all GRI+UN indicators, a decision that has been maintained over time and is not moderated by peer disclosure. This behaviour facilitates the inclusion of companies in different reputation lists as a consequence of a greater commitment to gender equality, although these rankings also assess the completeness of the information when considering the disclosure of the GRI+UN indicators. The effect differs according to the practices of peer firms

I manuali

2. ed

La valutazione dei fondi

2. ed.2. ed

Pratica fiscale e professionale. Monografie

Guida per i professionisti che necessitano di conoscere i termini di bilancio in lingua inglese, per la redazione e l'interpretazione dei bilanci. La monografia tratta della costruzione, della valutazione e dell'analisi di bilancio, tenendo conto dei principi contabili internazionali IAS/IFRS

Pratica fiscale e professionale. Monografie

Digital ed