LEADER 04548nam 22007335 450 001 9910739423403321 005 20200920032314.0 010 $a3-319-02168-0 024 7 $a10.1007/978-3-319-02168-3 035 $a(CKB)3710000000031223 035 $a(EBL)1592152 035 $a(SSID)ssj0001066623 035 $a(PQKBManifestationID)11602436 035 $a(PQKBTitleCode)TC0001066623 035 $a(PQKBWorkID)11068024 035 $a(PQKB)11717111 035 $a(DE-He213)978-3-319-02168-3 035 $a(MiAaPQ)EBC1592152 035 $a(PPN)176105581 035 $a(EXLCZ)993710000000031223 100 $a20131127d2013 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIntegrated Reporting $eConcepts and Cases that Redefine Corporate Accountability /$fedited by Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone 205 $a1st ed. 2013. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2013. 215 $a1 online resource (354 p.) 300 $aDescription based upon print version of record. 311 $a3-319-02167-2 320 $aIncludes bibliographical references. 327 $a1. Towards Integrated Reporting: concepts, elements and principles -- 2. What is sustainability? A review of the concept and its applications -- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure -- 4. The connectivity of information for the Integrated Reporting -- 5. Materiality and assurance: building the link -- 6. Stakeholder engagement -- 7. ?Integrating? Business Model and Strategy -- 8. Performance Measurement and Capitals -- 9. Integrated Reporting and Value-based Cost Management ? A Natural Union -- 10. Approaching Risk Management from a new integrated perspective -- 11. The characteristics of integrated reporting in multinational enterprises -- 12. Towards Integrated Reporting in the Public Sector -- 13. The case of Eni -- 14. The case of Enel -- 15. The case of Vodacom Group -- 16. The case of Smithfield Foods -- 17. The case of Monnalisa -- 18. The case of Eskom -- 19. The case of HERA -- 20. The case of Auditor-General of South Africa. 330 $aThis 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. 606 $aAccounting 606 $aBookkeeping  606 $aBusiness ethics 606 $aTax accounting 606 $aTax laws 606 $aInternational business enterprises 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aBusiness Ethics$3https://scigraph.springernature.com/ontologies/product-market-codes/526000 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aInternational Business$3https://scigraph.springernature.com/ontologies/product-market-codes/525000 615 0$aAccounting. 615 0$aBookkeeping . 615 0$aBusiness ethics. 615 0$aTax accounting. 615 0$aTax laws. 615 0$aInternational business enterprises. 615 14$aAccounting/Auditing. 615 24$aBusiness Ethics. 615 24$aBusiness Taxation/Tax Law. 615 24$aInternational Business. 676 $a658.048 702 $aBusco$b Cristiano$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aFrigo$b Mark L$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aRiccaboni$b Angelo$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aQuattrone$b Paolo$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910739423403321 996 $aIntegrated Reporting$92100718 997 $aUNINA