Integrated Reporting

Concepts and Cases that Redefine Corporate Accountability
Herausgegeben:Busco, Cristiano; Frigo, Mark L; Riccaboni, Angelo; Quattrone, Paolo

• Broschiertes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Springer / Springer International Publishing / Springer, Berlin
• Artikelnr. des Verlages: 978-3-319-34895-7
• Softcover reprint of the original 1st ed. 2013
• Seitenzahl: 364
• Erscheinungstermin: 27. August 2016
• Englisch
• Abmessung: 235mm x 155mm x 20mm
• Gewicht: 552g
• ISBN-13: 9783319348957
• ISBN-10: 3319348957
• Artikelnr.: 45611032

Inhaltsangabe

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.