Innovations in Corporate Reporting

This book analyses the current trends and innovations of corporate reporting, including digitalization, sustainability, and artificial intelligence. Corporate habits and cultural changes have also brought new needs in practice and regulation, both mandatory and voluntary. The book examines national and international regulations and the various types of accounting standards (financial and non-financial). It addresses the journey of financial and non-financial data's rise in importance, including areas such as sustainability, technology, and simplification, and explores these effects on business. It will be of interest to researchers and students in accounting, corporate reporting, and corporate finance.

Analyses the innovations in corporate reporting, including digitalization and sustainability Looks at both financial measures and non-financial measures and how they shape the narrative of corporate success Focuses on the Integrated Reporting framework in combining financial and non-financial measures into a corporate report

Autorentext

Francesca Magli is an Associate Professor in Business Administration at the Department of Business and Law, University of Milano-Bicocca. Her research interests include corporate governance and control systems, accounting, accounting history, financial management and communication, corporate and integrated reporting, and management and control. She is academic member of the European Accounting Association, SIDREA (the Italian accounting association), and AFAANZ (the Australian and New Zeeland accounting and finance association).

Andrea Amaduzzi is Full Professor in Business Administration at the Department of Business and Law, University of Milano-Bicocca. His research interests include financial accounting, accounting standards, sustainability and integrated reporting, assets and business valuation. He is academic member of SIDREA (the Italian accounting association) and IVSC (International Valuation Standards Council). He is the director of Center of Business Studies (University of Milan Bicocca) and coordinator of the degree courses in Business Administration at the University of Milan-Bicocca.

Inhalt

1. Introduction.- 2. The role of innovation, digital innovation and Artificial intelligence in business.- 3. Innovation in Annual Report / Corporate Reporting.- 4. The annual report.- 5. News in Financial Reporting.- 6. News in Non-financial measures.- 7. Integrated Reporting.- 8.Conclusion.