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 book makes a valuable contribution to the understanding of this rapidly growing form of reporting. The broad perspectives included in the book should make it useful on a global level for many groups, including regulators and standard-setting bodies, preparers of IRs, investors, assurers, and academics. the editor has done an excellent job in bringing together a body of research exploring the emerging field of IR. (Wendy Green, International Journal of Accounting, Vol. 52, 2017)

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

11. The Integrated Report and the conference calls content

    Elisa Cavezzali, Nazim Hussain and Ugo Rigoni

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

13. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

    Roger Simnett, Shan Zhou and Hien Hoang

14. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan