Master Thesis Online
Développements récents et à venir en matière de Corporate reporting
Bellaoui, Sarah 
Promotor(s) :
Schumesch, Patrice
Date of defense : 24-Jun-2020/26-Jun-2020 • Permalink : http://hdl.handle.net/2268.2/8955
Details
| Title : | Développements récents et à venir en matière de Corporate reporting |
| Translated title : | [en] Recent and future developments in Corporate Reporting |
| Author : | Bellaoui, Sarah
|
| Date of defense : | 24-Jun-2020/26-Jun-2020 |
| Advisor(s) : | Schumesch, Patrice
|
| Committee's member(s) : | Bils, Anne
Degand, Isabelle
|
| Language : | French |
| Number of pages : | 87 |
| Keywords : | [en] Corporate reporting [en] non-financial informations [en] financial informations [en] GRI [en] TCFD [en] Future of Corporate Reporting [en] integrated reporting [en] Core and More [en] Directive 2014/95/UE [fr] Rapports annuels [fr] information financière [fr] information non financière [fr] Rapport de développement durable [fr] rapport d'entreprise [fr] rapport intégré [fr] ESEF [fr] XBRL |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Target public : | Student General public |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] In recent years, the amount of information disclosed by companies has increased continuously. Annual reports have evolved over the years to reflect changes in the economy and to respond to the information needs of a growing audience. This phenomenon has been reinforced since the financial crisis of 2008. Since that crisis, the demand for information has increased. Stakeholders do not only want financial information. They also seek non-financial information.
The aim of this paper is to analyse recent and future developments in Corporate Reporting. In order to carry out this thesis, a literature review will be carried out to understand existing practices and the latest trends in Corporate Reporting. The second part of this thesis provides an analysis of the results of interviews conducted with various stakeholders who use, write and analyse corporate reports. These interviews will allow to compare and contrast the literature review with market practices.
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