LEADER 05167nam 22005775 450 001 9910896193603321 005 20250807130307.0 010 $a9783031582738 010 $a303158273X 010 $a3031582721 010 $a9783031582721 024 7 $a10.1007/978-3-031-58273-8 035 $a(CKB)36315436900041 035 $a(MiAaPQ)EBC31716987 035 $a(Au-PeEL)EBL31716987 035 $a(DE-He213)978-3-031-58273-8 035 $a(EXLCZ)9936315436900041 100 $a20241009d2024 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIntegrated Thinking For Long-Term Value Creation $eA Multidisciplinary Reporting Approach In A Globalized World /$fedited by Sabrina Roszak, Raluca Sandu 205 $a1st ed. 2024. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2024. 215 $a1 online resource (219 pages) 225 1 $aPalgrave Studies in Accounting and Finance Practice,$x2524-826X 311 08$a9783031582721 311 08$a3031582721 327 $aPart 1: Frameworks, concepts and state of the art ? a multidisciplinary perspective -- Chapter 1: Remarks on the scope and deployment of integrated thinking in business firms -- Chapter 2 - Integrated Thinking, a challenge for accounting? -- Chapter 3: Measuring sustainable performance: towards integrated reporting -- Chapter 4: Towards a Preventive Approach for Sustainable Finance and Integrated Reporting -- Chapter 5: Energy crisis: global issues, local values as integrated thinking premise -- Part II: Practices and perceptions of Integrated Thinking ? insights form various industries and stakeholders -- Chapter 6: Integrated Thinking at Generali - Illustration of An Effective Pull Approach -- Chapter 7: Integrated Thinking at ABN AMRO - An Illustration of An Effective Push Approach -- Chapter 8: Integrated Thinking in a Listed South Africa Company - Illustration of a Push/Hard Approach -- Chapter 9: Integrated Thinking: A Discussion With a Former IIRC Strategic Senior Executive -- Chapter 10: Challenges in Transitioning to Integrated Thinking in Nonprofits: An Empirical Study -- Chapter 11: Circulating best practices ? when Integrated Thinking gets on the podium -- Chapter 12: Promoting Integrated Teaching and Critical Thinking for Remodelling Financial Curricula: The way forward to Exposing the Hidden Causes of Financial Volatility -- Part III: Concluding Remarks - Bridging the Gap -- Chapter 13: Integrated Thinking: bridging the gap between theory and practice. 330 $aThis book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the context of new regulatory landscape, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU (shaped by EFRAG's developments), alongside the IFRS Foundation's efforts towards global sustainability standards, both of which are shaping contemporary debates on sustainable value creation. The first part builds a framework for integrated thinking in a multidisciplinary perspective while the second part revises the framework in the light of practices, by bridging the gap with research findings in this field to date. The book concludes with the current shift of paradigm, and the need to address managerial questions in their complexity, building on knowledge across different specialized disciplines. The book will be of specific interest to accounting and finance teams and professional accounting bodies alongside those teaching or doing research within the fields of finance and accounting. Sabrina Roszak specializes in finance and accounting at SKEMA Business School, with more than 13 years of business experience with both consultancy firms and large companies. She is the Associate Dean of the Academy Digitalization. Her research interests focus on corporate reporting with a particular interest in integrated reporting. Raluca Sandu is an expert in accounting and performance management at SKEMA Business School where she also serves as the Dean of Faculty. She is co-chairing the Accounting History thematic group of the French-speaking Accounting Association, and is a member of various professional and academic associations in accounting. Her main research interests are in geopolitics of accounting. . 410 0$aPalgrave Studies in Accounting and Finance Practice,$x2524-826X 606 $aFinancial statements 606 $aAccounting 606 $aFinancial Reporting 606 $aFinancial Accounting 615 0$aFinancial statements. 615 0$aAccounting. 615 14$aFinancial Reporting. 615 24$aFinancial Accounting. 676 $a657.3 700 $aRoszak$b Sabrina$01768261 701 $aSandu$b Raluca$01456366 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910896193603321 996 $aIntegrated Thinking for Long-Term Value Creation$94223040 997 $aUNINA