Integrated Reporting

Covering the theoretical and practical aspects of integrated reporting, this volume provides a fresh perspective that elaborates one of the most promising paradigms for redefining corporate reporting in today's highly problematic business environment.

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. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Elaborates one of the most relevant topics on reinventing corporate reporting in the current business scenario Offers a fresh perspective focusing on both theoretical underpinnings and practical challenges Presents a sound redesign to corporate accountability? Includes supplementary material: sn.pub/extras

Inhalt

1. Towards Integrated Reporting: concepts, elements and principles.- 2. What is sustainability? A review of the concept and its applications.- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure.- 4. The connectivity of information for the Integrated Reporting.- 5. Materiality and assurance: building the link.- 6. Stakeholder engagement.- 7. Integrating Business Model and Strategy.- 8. Performance Measurement and Capitals.- 9. Integrated Reporting and Value-based Cost Management A Natural Union.- 10. Approaching Risk Management from a new integrated perspective.- 11. The characteristics of integrated reporting in multinational enterprises.- 12. Towards Integrated Reporting in the Public Sector.- 13. The case of Eni.- 14. The case of Enel.- 15. The case of Vodacom Group.- 16. The case of Smithfield Foods.- 17. The case of Monnalisa.- 18. The case of Eskom.- 19. The case of HERA.- 20. The case of Auditor-General of South Africa.