Overview
- Casts new light on the practical challenges involved in the implementation of integrated reporting
- Introduces a managerial accounting perspective on the subject
- Presents informative case studies on organizational journeys and the conditions for success in integrated reporting
- Provides a comprehensive up-to-date literature review
Part of the book series: SpringerBriefs in Accounting (BRIEFSACCOUNTING)
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Table of contents (6 chapters)
Keywords
About this book
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.
Authors and Affiliations
About the author
Cristiana Bernardi was awarded a PhD in Accounting from Roma Tre University in May 2015. She currently works as a lecturer in accounting at The Open University Business School. Her main research interest is financial reporting, particularly voluntary and mandatory disclosures on non-financial performance – an area that includes integrated reporting and corporate social responsibility reporting.
Bibliographic Information
Book Title: Implementing Integrated Reporting
Book Subtitle: Lessons from the Field
Authors: Cristiana Bernardi
Series Title: SpringerBriefs in Accounting
DOI: https://doi.org/10.1007/978-3-030-11193-9
Publisher: Springer Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Author(s), under exclusive licence to Springer Nature Switzerland AG 2020
Softcover ISBN: 978-3-030-11192-2Published: 01 March 2020
eBook ISBN: 978-3-030-11193-9Published: 29 February 2020
Series ISSN: 2196-7873
Series E-ISSN: 2196-7881
Edition Number: 1
Number of Pages: XXII, 81
Number of Illustrations: 1 b/w illustrations, 5 illustrations in colour
Topics: Financial Accounting, Accounting/Auditing, Sustainability Management, Corporate Social Responsibility