Integrated reporting : concepts and cases that redefine corporate accountability / Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone, editors ; foreword by Sabina Ratti
Published
Cham : Springer International Publishing : Imprint : Springer, 2013
Introduction -- Review of key principles, concepts and elements for integrated reporting -- Towards integrated reporting: cases and best practices
Summary
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