Implementing integrated reporting : lessons from the field

• 作者： Bernardi, Cristiana, author.
• 其他作者：
  • SpringerLink (Online service)
• 其他題名：
  • SpringerBriefs in accounting.
• 出版： Cham : Springer International Publishing :Imprint: Springer
• 叢書名： SpringerBriefs in accounting,
• 主題： Financial statements. , Financial Accounting. , Accounting/Auditing. , Sustainability Management. , Corporate Social Responsibility.
• ISBN： 9783030111939 (electronic bk.) 、 9783030111922 (paper)
• FIND@SFXID: CGU
• 資料類型: 電子書
• 內容註: 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.
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• 摘要註: 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.
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