Implementing Integrated Reporting
Lessons from the Field
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Beschreibung
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.
Casts new light on the practical challenges involved in the implementation of integrated reporting Introduces a managerial accounting perspective on the subject Presents informative case studies on organizational journeys and the conditions for success in integrated reporting Provides a comprehensive up-to-date literature review
Autor*in
Cristiana Bernardi
Themen in »Implementing Integrated Reporting«
Integrated Reporting IR IR case studies Corporate reporting Integrated thinking Life cycle assessment Green communication initiative Eni Energy companies sustainability corporate social responsibility