Integrated Reporting: Antecedents and Perspectives for Organizations and Stakeholders

Description

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. Front Matter ....Pages i-xxiii Coping with Integrated Reporting: An Overview of Financial and Social Reporting Using the Integrated Approach (Samuel O. Idowu, Mara Del Baldo)....Pages 1-9 Front Matter ....Pages 11-11 Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review (Maria-Teresa Speziale)....Pages 13-60 Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures (Mark Anthony Camilleri)....Pages 61-76 The Evolution of Corporate Sustainability and Corporate Social Responsibility Towards the Common Goal of Integrated Reporting (Ioana Dragu)....Pages 77-93 Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting? (Mara Del Baldo)....Pages 95-121 Front Matter ....Pages 123-123 From Sustainability to Integrated Reporting: How the IIRC Framework Affected Disclosures by a Financial Institution in Australia (Federica Casonato, Federica Farneti, John Dumay)....Pages 125-140 The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspective (Adriana Schiopoiu Burlea)....Pages 141-152 The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach (Adriana Tiron-Tudor, Tudor Oprisor, Gianluca Zanellato)....Pages 153-168 Integrated Report: Is it a Strong or Weak Accountability Tool? (Antonella Silvestri, Stefania Veltri)....Pages 169-183 Integrated Reporting, Integrated Thinking and Gaming Companies: Myths and Paradoxes (Maria-Gabriella Baldarelli)....Pages 185-197 Assurance on Integrated Reporting: A Critical Perspective (Miriam Corrado, Paola Demartini, John Dumay)....Pages 199-217 Value-Oriented and Rental Approach in of Private Water Utilities Companies (Ninel Nesheva-Kiosseva)....Pages 219-240 Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix? (Adriana Tiron-Tudor, Diana-Lavinia Martin, Teodora Viorica Farcas)....Pages 241-263 Front Matter ....Pages 265-265 Integrated Reporting and Materiality Process Disclosure in European Sustainability Oriented Companies (Tiziana De Cristofaro, Carmela Gulluscio)....Pages 267-290 Are Integrated Reports Really Integrated in Spain? (Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz Blanco)....Pages 291-318 Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies (Maria Aluchna, Maria Roszkowska-Menkes)....Pages 319-340 King Codes on Corporate Governance and ESG Performance: Evidence from FTSE/JSE All-Share Index (Federica Doni, Antonio Corvino, Silvio Bianchi Martini)....Pages 341-364 Integrated Reporting in India: Research Findings and Insights (Sumona Ghosh)....Pages 365-386 Back Matter ....Pages 387-393