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Integrated Reporting

Concepts and Cases that Redefine Corporate Accountability

  • Book
  • © 2013

Overview

Editors:
  1. Cristiano Busco

    1. J.E. Cairnes School of Business & Econ., National University of Ireland, Galway, Ireland

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  2. Mark L. Frigo

    1. Kellstadt Graduate School of Business, DePaul University, Chicago, USA

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  3. Angelo Riccaboni

    1. University of Siena, University of Siena, Siena, Italy

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  4. Paolo Quattrone

    1. The University of Edinburgh, Edinburgh, United Kingdom

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  • 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

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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xiv
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  2. Introduction

    1. Front Matter

      Pages 1-1
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    2. Towards Integrated Reporting: Concepts, Elements and Principles

      • Cristiano Busco, Mark L. Frigo, Paolo Quattrone, Angelo Riccaboni
      Pages 3-18

  3. Review of Key Principles, Concepts and Elements for Integrated Reporting

    1. Front Matter

      Pages 19-19
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    2. What Is Sustainability? A Review of the Concept and Its Applications

      • Elena Giovannoni, Giacomo Fabietti
      Pages 21-40

    3. Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure

      • Marco Fasan
      Pages 41-57

    4. The Connectivity of Information for the Integrated Reporting

      • Sergio Paternostro
      Pages 59-77

    5. Materiality and Assurance: Building the Link

      • Chiara Mio
      Pages 79-94

    6. Stakeholder Engagement

      • Leonardo Rinaldi
      Pages 95-109

    7. “Integrating” Business Model and Strategy

      • Federico Barnabè, Maria Cleofe Giorgino
      Pages 111-126

    8. Performance Measurement and Capitals

      • Monica Bartolini, Fabio Santini, Riccardo Silvi
      Pages 127-145

    9. Integrated Reporting and Value-Based Cost Management: A Natural Union

      • Carol J. McNair-Connolly, Riccardo Silvi, Monica Bartolini
      Pages 147-157

    10. Approaching Risk Management from a New Integrated Perspective

      • Sonia Quarchioni, Francesca Trovarelli
      Pages 159-170

    11. The Relationship Between Multinational Enterprises and Territory in the Integrated Reporting

      • Christian Cavazzoni, Francesco Orlandi
      Pages 171-190

    12. Towards Integrated Reporting in the Public Sector

      • Luca Bartocci, Francesca Picciaia
      Pages 191-204

  4. Towards Integrated Reporting: Cases and Best Practices

    1. Front Matter

      Pages 205-205
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    2. The Case of Eni

      • Domenica Di Donato, Raffaella Bordogna, Cristiano Busco
      Pages 207-223

    3. The Case of Enel

      • Chiara Mio, Marco Fasan
      Pages 225-236

    4. The Case of Vodacom Group

      • Fabrizio Granà, Libero Mario Mari
      Pages 237-253

    5. The Case of Smithfield Foods

      • Loredana G. Smaldore, Christian Cavazzoni
      Pages 255-274
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Keywords

About this book

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.

Editors and Affiliations

  • J.E. Cairnes School of Business & Econ., National University of Ireland, Galway, Ireland

    Cristiano Busco

  • Kellstadt Graduate School of Business, DePaul University, Chicago, USA

    Mark L. Frigo

  • University of Siena, University of Siena, Siena, Italy

    Angelo Riccaboni

  • The University of Edinburgh, Edinburgh, United Kingdom

    Paolo Quattrone

Bibliographic Information

  • Book Title: Integrated Reporting

  • Book Subtitle: Concepts and Cases that Redefine Corporate Accountability

  • Editors: Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone

  • DOI: https://doi.org/10.1007/978-3-319-02168-3

  • Publisher: Springer Cham

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer International Publishing Switzerland 2013

  • Hardcover ISBN: 978-3-319-02167-6Published: 12 December 2013

  • Softcover ISBN: 978-3-319-34895-7Published: 27 August 2016

  • eBook ISBN: 978-3-319-02168-3Published: 27 November 2013

  • Edition Number: 1

  • Number of Pages: XIV, 350

  • Number of Illustrations: 10 b/w illustrations, 45 illustrations in colour

  • Topics: Accounting/Auditing, Business Ethics, Business Taxation/Tax Law, International Business

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