... content analysis Amid the mounting demand for more informative and relevant audit reports, auditing regulators around the world have considered enhancing the auditor's report. A core theme is the disclosure of key audit matters (KAM by IAASB) or critical audit matters (CAM by PCAOB). ¹...

..., then the issue was discussed and resolved. Example activities from the content analysis are shown in Table 1 , along with definitions for each GRI dimension plus a definition of the new “Risk and Compliance” dimension identified during the process. TABLE 1 GRI Sustainability Dimensions, Definitions...

... content analysis integrative reporting The value-relevance of nonfinancial information has increased markedly over the last several years. Most top executives at large multinational firms believe that nonfinancial performance measures are more valuable than traditional financial measures...