Integrated Reporting

1. Front Matter

   Pages i-xiv

   PDF

2. Introduction

   1. Front Matter

      Pages 1-1

      PDF

   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

      PDF

   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

      PDF

   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

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.

• Corporate accountability
• Corporate reporting
• Integrated reporting
• Organizational values
• Performance measurement
• Value creation

• 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

Policies and ethics