XBRL Reporting in the Conditions of Digital Business Transformation

Astafeva, O. V.; Astafyev, E. V.; Khalikova, Elvira А.; Leybert, Tatyana B.; Osipova, Inna Alekseevna

doi:10.1007/978-3-030-27015-5_45

Cited by 12 publications

(2 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In our study, the most commonly referenced standards and disclosures were highlighted in the carbon reporting of the biggest European automotive companies, with the addition of the relevance and clarity factors as part of the evaluation concept. Both factors can be strengthened by the steady development towards XBRL format reporting that supports the removal of replicated or backup accounting data-both financial and non-financial-to build a unified system of collecting and processing information [60]. We propose the further research area of integrating the five stage model of carbon management activities in text-mining based evaluation.…”

Section: Reliability Of Sustainability Informationmentioning

confidence: 99%

Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

2021

View full text Add to dashboard Cite

The regulatory environment for both sustainability and financial reporting is changing as standardisation and digital reporting (e.g., XBRL) are gaining traction within regulators. The measurement methodology and mandatory information content of disclosures are yet to be decided for corporate CO2 reporting by EU regulators and standard-setting organisations. In our study, we reviewed the sustainability reports of three leading German automotive groups by revenue for the period 2016–2020 as a case study. The research methodology was carried out with text-mining-aided content analysis to provide a collection of sustainability standards (GRI and SASB) in the evaluation of emissions reporting. As an addition to prior literature, conditions of relevance and clarity regarding published information were introduced in the evaluation process of compliance to CO2 disclosures. Companies by reporting practice were assigned to different stages of carbon management and actual emissions were evaluated. In the conclusions, discussion of the reliability of reported sustainability information, the applicability of digital reporting is provided through regional perspectives. We found that although analytical methods are available to assess the level of corporate carbon management, their usefulness is limited if the data are not reliable. Significant progress can be expected from analyses using standardised, comparable corporate carbon data.

show abstract

Section: Reliability Of Sustainability Informationmentioning

confidence: 99%

Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

2021

View full text Add to dashboard Cite

show abstract

“…The data for the study was collected under the review of modern academic publications of Russian and foreign researchers in the field of management of the agro-industrial complex [5,6] as well as the possibilities and mechanisms of application of Industry 4.0 tools [7][8][9][10][11][12][13]. Moreover, it was obtained within the authors' work on the development of strategies for the socio-economic development of five municipal districts of the Republic of Bashkortostan in the period from 2018 to 2019 [14,15] Research methods: − analysis and synthesis.…”

Section: Methodsmentioning

confidence: 99%

Improvement of business processes of subjects of the agro-industrial complex through a digital platform

Musina

Yangirov

Kharitonov

2022

IOP Conf. Ser.: Earth Environ. Sci.

View full text Add to dashboard Cite

This article presents the results of a research. It is aimed to investigate the business processes of the key participants of the projected digital platform of the agroindustrial complex. Moreover, the authors assess the potential for their optimization during the transition to the application of a digital communication platform. The techniques of analysis and synthesis, system and process approaches, and the IDEF3 method are used. The authors have previously formed ontological and cognitive models of the agro-industrial complex. This paper verifies the research hypothesis concerning the possibility of improving individual business processes of management entities while applying the tools of a digital communication platform. In order to do this, business processes are displayed on the example of a manufacturer of agricultural products in animal husbandry. We have identified a number of business processes in the category of providing, which can be improved with the use of a digital industry platform of the agro-industrial complex.

show abstract

Role of Integrated Information Systems for Modern Organizations

Balanovskaya

Volkodaeva

Vshivkov

2020

Lecture Notes in Networks and Systems

View full text Add to dashboard Cite

The article is devoted to the study of the role of integrated information systems in an unstable external environment characterized by negative development trends in modern conditions. The analysis of the situation on the information technology market allowed us to identify the main advantages of integration of such systems in the organization’s activities, and predict the effect of their implementation. Special attention is paid to the issue of forming relationships with customers, the use of analytics tools that provide an assessment of the quality of work for departments responsible for customer relations, the effectiveness of sales tactics, communication with customers through various channels. An algorithm for implementing integrated information systems is proposed, taking into account specific features of implementing the system in the organization’s activities from the initial stage, and an algorithm for embedding it into an existing system in the organization is also considered. Recommendations have been developed for the implementation of integrated information systems aimed at improving the competitiveness of organizations in modern conditions, allowing them to respond flexibly to changes in the conditions of limited use of labor resources.

show abstract

XBRL Reporting in the Conditions of Digital Business Transformation

Cited by 12 publications

References 3 publications

Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

Improvement of business processes of subjects of the agro-industrial complex through a digital platform

Role of Integrated Information Systems for Modern Organizations

Contact Info

Product

Resources

About