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Record Nr. |
UNINA9910337789603321 |
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Titolo |
Integrated Reporting : Antecedents and Perspectives for Organizations and Stakeholders / / edited by Samuel O. Idowu, Mara Del Baldo |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 |
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ISBN |
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Edizione |
[1st ed. 2019.] |
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Descrizione fisica |
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1 online resource (xxiii, 393 pages) : illustrations |
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Collana |
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CSR, Sustainability, Ethics & Governance, , 2196-7083 |
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Disciplina |
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Soggetti |
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Accounting |
Industrial management - Environmental aspects |
Business ethics |
Sustainability |
Management |
Corporate Environmental Management |
Business Ethics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Coping with Integrated Reporting: An Overview of financial and Social Reporting Using the Integrated Approach: An Introduction -- Part I: Theoretical Insights and Outlooks on Integrated Reporting -- Part II: Critical Perspectives on Integrated Reporting in Theory and Practice -- Part III: Implementing Integrated Reporting in Different Countries and Organisations: Issues, Benefits and Challenges. |
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Sommario/riassunto |
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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. |
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