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.

Autorentext

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.

Inhalt

Chapter I Integrated Reporting: The state of the art.- Chapter II Antecedents of : Tracing history.- Chapter III The Stages of Research.- Chapter IV Leonardo: All That Glitters is not Gold.- Chapter V Eni: The Midas Touch.- Chapter VI Foray or Mainstay.