Preparation Processes of Nonfinancial KPIs for Management Reports

Table Of Contents

• Cover
• Title Page
• Copyright
• Overview of contents
• Table of contents
• Index of figures
• Index of tables
• Index of abbreviations
• Index of symbols
• 1 Introduction
• 1.1 Motivation and research questions
• 1.2 Scientific positioning
• 1.3 Outline of the study
• 2 Foundations
• 2.1 Terminology
• 2.1.1 Definition and dimensions of nonfinancial information
• 2.1.2 Nonfinancial KPIs
• 2.1.3 Management reporting
• 2.2 Management reporting on nonfinancial KPIs
• 2.2.1 Regulatory requirements
• 2.2.1.1 Historical development
• 2.2.1.2 Current regulation
• 2.2.2 Voluntary reporting frameworks
• 2.2.3 Assurance
• 2.3 Preparation process
• 2.3.1 Preparation processes of management reports
• 2.3.2 Materiality analysis
• 2.3.3 Conceptual framework for the preparation process
• 3 State of research
• 3.1 Studies on the preparation of nonfinancial KPIs
• 3.2 Studies on the preparation process of corporate reports
• 3.3 Summary and research gap
• 4 Theories and theoretical framework
• 4.1 Institutional theory
• 4.2 Behavioral decision theory
• 4.3 Promotor model
• 4.4 Theoretical framework
• 5 Research approach
• 5.1 Research strategy
• 5.1.1 Overview
• 5.1.2 Principles of qualitative research
• 5.2 Research design
• 5.2.1 Overview
• 5.2.2 Case study design
• 5.3 Research process
• 5.3.1 Sample selection
• 5.3.2 Data collection
• 5.3.2.1 Method selection
• 5.3.2.2 Interviewing process
• 5.3.2.3 Interview data
• 5.3.3 Data analysis
• 5.3.4 Review of the research process
• 6 Empirical results
• 6.1 Within-case analyses
• 6.1.1 HealthCo case
• 6.1.1.1 Company profile and nfKPI reporting
• 6.1.1.2 Preparation process of nfKPIs
• 6.1.1.2.1 Materiality analysis
• 6.1.1.2.2 Composition process
• 6.1.2 ChemCo case
• 6.1.2.1 Company profile and nfKPI reporting
• 6.1.2.2 Preparation process of nfKPIs
• 6.1.2.2.1 Materiality analysis
• 6.1.2.2.2 Composition process
• 6.1.3 PrintCo case
• 6.1.3.1 Company profile and nfKPI reporting
• 6.1.3.2 Preparation process of nfKPIs
• 6.1.3.2.1 Materiality analysis
• 6.1.3.2.2 Composition process
• 6.1.4 LogCo case
• 6.1.4.1 Company profile and nfKPI reporting
• 6.1.4.2 Preparation process of nfKPIs
• 6.1.4.2.1 Materiality analysis
• 6.1.4.2.2 Composition process
• 6.1.5 FashCo case
• 6.1.5.1 Company profile and nfKPI reporting
• 6.1.5.2 Preparation process of nfKPIs
• 6.1.5.2.1 Materiality analysis
• 6.1.5.2.2 Composition process
• 6.1.6 TechCo case
• 6.1.6.1 Company profile and nfKPI reporting
• 6.1.6.2 Preparation process of nfKPIs
• 6.1.6.2.1 Materiality analysis
• 6.1.6.2.2 Composition process
• 6.1.7 AgCo case
• 6.1.7.1 Company profile and nfKPI reporting
• 6.1.7.2 Preparation process of nfKPIs
• 6.1.7.2.1 Materiality analysis
• 6.1.7.2.2 Composition process
• 6.2 Cross-case analyses
• 6.2.1 Phases of the preparation process
• 6.2.1.1 Materiality analysis
• 6.2.1.1.1 General characteristics
• 6.2.1.1.2 Identification
• 6.2.1.1.3 Prioritization
• 6.2.1.2 Composition process
• 6.2.1.2.1 General characteristics
• 6.2.1.2.2 Planning
• 6.2.1.2.3 Draft
• 6.2.1.2.4 Review
• 6.2.1.3 Discussion
• 6.2.2 Participants of the preparation process
• 6.2.2.1 Process promotor
• 6.2.2.2 Power promotor
• 6.2.2.3 Know-how promotor
• 6.2.2.4 Communication and collaboration among promotors
• 6.2.2.5 Discussion
• 6.2.3 Factors influencing the preparation process design
• 6.2.3.1 Internal factors
• 6.2.3.1.1 Supervisory boards
• 6.2.3.1.2 Organizational characteristics
• 6.2.3.2 External factors
• 6.2.3.2.1 Service providers
• 6.2.3.2.2 External users of the management report
• 6.2.3.2.3 Rules and norms
• 6.2.3.3 Discussion
• 7 Conclusions
• 7.1 Main results
• 7.2 Contributions and implications
• 7.3 Limitations
• 7.4 Outlook
• Appendix A
• Appendix B
• List of references
• List of cited laws, regulations, standards and guidelines