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Book Cover
E-book
Author Bernardi, Cristiana

Title Implementing integrated reporting : lessons from the field / Cristiana Bernardi
Published Cham : Springer, 2020

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Description 1 online resource (94 pages)
Series SpringerBriefs in Accounting
SpringerBriefs in accounting.
Contents Chapter I Integrated Reporting: The state of the art -- Chapter II Antecedents of : Tracing history -- Chapter III The Stages of Research -- Chapter IV Leonardo: All That Glitters is not Gold -- Chapter V Eni: The Midas Touch -- Chapter VI Foray or Mainstay
Summary 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
Bibliography Includes bibliographical references
Notes Print version record
Subject Financial statements.
Finance & accounting.
Business & the environment, 'Green' approaches to business.
Business ethics & social responsibility.
Financial accounting.
Business & Economics -- Accounting -- Managerial.
Business & Economics -- Development -- Sustainable Development.
Business & Economics -- Business Ethics.
Business & Economics -- Accounting -- Financial.
Financial statements
Form Electronic book
ISBN 9783030111939
3030111938
303011192X
9783030111922
9783030111946
3030111946