Integrated Reporting (eBook)

Concepts and Cases that Redefine Corporate Accountability

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

eBook Download: PDF

2013 | 2013
XIV, 350 Seiten
Springer International Publishing (Verlag)
978-3-319-02168-3 (ISBN)

Infos

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.

Inhalt

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.

Produkt-Details

• Erscheint lt. Verlag: 27.11.2013
• Zusatzinfo: XIV, 350 p. 55 illus., 45 illus. in color.
• Verlagsort: Cham
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Logistik / Produktion
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• Schlagworte: Corporate Accountability • Corporate reporting • Integrated Reporting • Organizational values • Performance Measurement • Value Creation
• ISBN-10: 3-319-02168-0 / 3319021680
• ISBN-13: 978-3-319-02168-3 / 9783319021683