Implementing Integrated Reporting Lessons from the Field /

Bernardi, Cristiana.

Implementing Integrated Reporting Lessons from the Field / [electronic resource] : by Cristiana Bernardi. - 1st ed. 2020. - XXII, 81 p. 6 illus., 5 illus. in color. online resource. - SpringerBriefs in Accounting, 2196-7873 . - SpringerBriefs in Accounting, .

Chapter I Integrated Reporting: The state of the art -- Chapter II Antecedents of : Tracing history -- Chapter III The Stages of Research -- Chapter IV Leonardo: All That Glitters is not Gold -- Chapter V Eni: The Midas Touch -- Chapter VI Foray or Mainstay.

Sustainability, the environment, corporate accountability, social justice, integration - these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.

9783030111939

10.1007/978-3-030-11193-9 doi


Accounting.
Bookkeeping .
Industrial management-Environmental aspects.
Social responsibility of business.
Financial Accounting.
Accounting/Auditing.
Sustainability Management.
Corporate Social Responsibility.

HF5601-5689

657

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