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Integrated Reporting

Concepts and Cases that Redefine Corporate Accountability

Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone (Herausgeber)

Buch | Hardcover

XIV, 350 Seiten

2013
Springer International Publishing (Verlag)
978-3-319-02167-6 (ISBN)

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Covering the theoretical and practical aspects of integrated reporting, this volume provides a fresh perspective that elaborates one of the most promising paradigms for redefining corporate reporting in today's highly problematic business environment.

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual "integrated report" which describes value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

1. Towards Integrated Reporting: concepts, elements and principles.- 2. What is sustainability? A review of the concept and its applications.- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure.- 4. The connectivity of information for the Integrated Reporting.- 5. Materiality and assurance: building the link.- 6. Stakeholder engagement.- 7. "Integrating" Business Model and Strategy.- 8. Performance Measurement and Capitals.- 9. Integrated Reporting and Value-based Cost Management - A Natural Union.- 10. Approaching Risk Management from a new integrated perspective.- 11. The characteristics of integrated reporting in multinational enterprises.- 12. Towards Integrated Reporting in the Public Sector.- 13. The case of Eni.- 14. The case of Enel.- 15. The case of Vodacom Group.- 16. The case of Smithfield Foods.- 17. The case of Monnalisa.- 18. The case of Eskom.- 19. The case of HERA.- 20. The case of Auditor-General of South Africa.

Erscheint lt. Verlag	12.12.2013
Zusatzinfo	XIV, 350 p. 55 illus., 45 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	672 g
Themenwelt	Geisteswissenschaften ► Philosophie ► Ethik
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
Schlagworte	Corporate Accountability • Corporate reporting • Integrated Reporting • Organizational values • Performance Measurement • Value Creation
ISBN-10	3-319-02167-2 / 3319021672
ISBN-13	978-3-319-02167-6 / 9783319021676
Zustand	Neuware