Integrated Reporting - Concepts and Cases that Redefine Corporate Accountability

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.

List of contents

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.

Summary

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.

Product details

• Assisted by: Cristiano Busco (Editor), Mark L Frigo (Editor), Mark L. Frigo (Editor), Mar L Frigo (Editor), Mark L Frigo (Editor), Paolo Quattrone (Editor), Angelo Riccaboni (Editor), Angelo Riccaboni et al (Editor)
• Publisher: Springer, Berlin
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.2016
• EAN: 9783319348957
• ISBN: 978-3-31-934895-7
• No. of pages: 350
• Dimensions: 155 mm x 19 mm x 235 mm
• Weight: 552 g
• Illustrations: XIV, 350 p. 55 illus., 45 illus. in color.
• Subjects: Social sciences, law, business > Business > Business administration; B, Business and Management, Accounting, Business & management, Business ethics & social responsibility, International business, Accounting/Auditing, Business Taxation/Tax Law, Business Ethics, Management science, Public finance & taxation, International business enterprises, Management accounting & bookkeeping, Bookkeeping, Tax laws, Tax accounting