This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting. Namely, it: -Provides a critical analysis of the practice of integrated reporting -Offers a comprehensive introduction to the fundamentals of integrated reporting -Includes a range of case studies to showcase the state of the art
Integrated Reporting. Antecedents and Perspectives for Organizations and Stakeholders
Del Baldo
;
2019
Abstract
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting. Namely, it: -Provides a critical analysis of the practice of integrated reporting -Offers a comprehensive introduction to the fundamentals of integrated reporting -Includes a range of case studies to showcase the state of the artI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
