Implementing integrated reporting : lessons from the field / Cristiana Bernardi.

Format:

Book

Author/Creator:

Bernardi, Cristiana, author.

Series:

SpringerBriefs in accounting

SpringerBriefs in accounting, 2196-7873

Language:

English

Subjects (All):

Financial statements.

Accounting.

Bookkeeping.

Industrial management--Environmental aspects.

Social responsibility of business.

Physical Description:

xxii, 81 pages ; 24 cm.

Place of Publication:

Cham, Switzerland : Springer, [2020]

Summary:

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.

Contents:

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.

Notes:

Includes bibliographical references.

ISBN:

9783030111922

303011192X

OCLC:

1078736327