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  2. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    First, while companies can refer to the reporting framework that best fits their industry and organization, [53] this freedom implies a lack of standardization that hinders the effectiveness of the sustainability reporting concept. In fact, the multiplication of reporting frameworks makes published information more difficult to interpret in the ...

  3. Employee silence - Wikipedia

    en.wikipedia.org/wiki/Employee_silence

    One way this can happen is if employees do not speak up to a supervisor or manager. Van Dyne et al. (2003) define silence as an employee's motivation to withhold or express ideas, information and opinions about work‐related improvements. This silence can be intentional or unintentional; information can be consciously held back by employees.

  4. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in ...

  5. Council of governments - Wikipedia

    en.wikipedia.org/wiki/Council_of_governments

    CoGs saw explosive growth during the 1960s and 1970s, driven by federal and state funding incentives and mandates. [2] At present, the National Association of Regional Councils estimates that currently "of the 39,000 local, general purpose governments in the United States (counties, cities, townships, towns, villages, boroughs) a total of more ...

  6. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    Impairment of assets is the diminishing in quality, strength, amount, or value of an asset. An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount.

  7. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    In accounting, the gross margin refers to sales minus cost of goods sold. It is not necessarily profit as other expenses such as sales, administrative, and financial costs must be deducted. And it means companies are reducing their cost of production or passing their cost to customers.

  8. Data reporting - Wikipedia

    en.wikipedia.org/wiki/Data_reporting

    Data reporting is different from data analysis which transforms data and information into insights. Data reporting is the previous step that translates raw data into information. [1] When data is not reported, the problem is known as underreporting; the opposite problem leads to false positives. Data reporting can be difficult.

  9. Reporting bias - Wikipedia

    en.wikipedia.org/wiki/Reporting_bias

    Control for bias in research reporting can increase trust in the published medical literature and better inform evidence-based clinical practice. Selective reporting of suspected or confirmed adverse treatment effects is an area for particular concern because of the potential for patient harm.