Implementing integrated reporting : lessons from the field
著者
書誌事項
Implementing integrated reporting : lessons from the field
（SpringerBriefs in accounting）
Springer, c2020
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注記
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
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.
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