Theoretical Insights on Integrated Reporting
Theoretical Insights on Integrated Reporting

Author: Mark Anthony Camilleri

Publisher:

Published: 2018

Total Pages: 21

ISBN-13:

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PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting.Design/methodology/approachFollowing a review of relevant theories in business and society literature, this contribution examines the latest developments in corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's.

Integrated Reporting
Integrated Reporting

Author: Samuel O. Idowu

Publisher: Springer

Published: 2019-01-04

Total Pages: 405

ISBN-13: 3030017192

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This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

Non-financial Disclosure and Integrated Reporting
Non-financial Disclosure and Integrated Reporting

Author: Lino Cinquini

Publisher: Springer Nature

Published: 2022-02-18

Total Pages: 477

ISBN-13: 3030903559

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The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Towards Mainstreaming Integrated Reporting - Theoretical Landscape and Practical Insights
Towards Mainstreaming Integrated Reporting - Theoretical Landscape and Practical Insights

Author: Arvi Kass

Publisher: GRIN Verlag

Published: 2012

Total Pages: 73

ISBN-13: 3656179301

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Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Sustainability Accounting and Integrated Reporting
Sustainability Accounting and Integrated Reporting

Author: Charl Villiers

Publisher: Routledge

Published: 2017-11-03

Total Pages: 185

ISBN-13: 1351608851

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Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Towards Mainstreaming Integrated Reporting – Theoretical Landscape and Practical Insights
Towards Mainstreaming Integrated Reporting – Theoretical Landscape and Practical Insights

Author: Arvi Kass

Publisher: GRIN Verlag

Published: 2012-04-25

Total Pages: 68

ISBN-13: 3656177317

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Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Implementing Integrated Reporting
Implementing Integrated Reporting

Author: Cristiana Bernardi

Publisher: Springer Nature

Published: 2020-02-29

Total Pages: 94

ISBN-13: 3030111938

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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.

Integrated Reporting
Integrated Reporting

Author: Cristiano Busco

Publisher: Springer Science & Business Media

Published: 2013-11-27

Total Pages: 354

ISBN-13: 3319021680

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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.