This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets.

Autorentext

Chiara Mio is a Professor at Ca' Foscari University, Venice, Italy. Professor Mio teaches corporate reporting, management control in international firms and sustainability management. She is the chair of the board at FriulAdria Bank, Italy, and she is chair of ESG (environmental social governance) Reporting Task Force at FEE (Fédérations des Experts-Comptables Européens, Belgium). Her research interests include sustainability, management accounting and integrated reporting. She has previously published Towards a Sustainable University: The Ca'Foscari Experience with Palgrave Macmillan (2012).

Inhalt

1. Integrated Reporting: The IIRC Framework

Chiara Mio

2. Strategy and Business Model in Integrated Reporting

Marco Vedovato

3. Value creation A core concept of Integrated Reporting

Axel Haller

4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin

5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim

6. Integrated Reporting: when, why and how did it happen?

José Roberto Kassai and Nelson Carvalho

7. Integrated Report: the cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A

Álvaro Ricardino Filho and Nelson Carvalho

8. The influence of institutional investors on companies' disclosure

Marco Fasan sp;< 9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo

10. Institutional determinants of IR disclosure quality

Marco Fasan, Carlo Marcon and Chiara Mio

11. Enterprise Risk Management and Integrated Reporting: is there a synergism?

Giorgio S. Bertinetti and Gloria Gardenal

12. The Integrated Report and the conference calls content

Elisa Cavezzali, Nazim Hussain and Ugo Rigoni

13. The Relationship between Integrated Reporting and Cost of Capital Nelson Carvalho and Fernando Dal-Ri Murcia

14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

Roger Simnett, Shan Zhou and Hien Hoang

15. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan