Integrated Reporting : Concepts and Cases that Redefine Corporate Accountability / / edited by Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone

• Pubblicazione: Cham : , : Springer International Publishing : , : Imprint : Springer, , 2013
• Edizione: 1st ed. 2013.
• Descrizione fisica: 1 online resource (354 p.)
• Disciplina: 658.048
• Soggetto topico: Accounting; Bookkeeping ; Business ethics; Tax accounting; Tax laws; International business enterprises; Accounting/Auditing; Business Ethics; Business Taxation/Tax Law; International Business
• Persona (resp. second.): BuscoCristiano; FrigoMark L; RiccaboniAngelo; QuattronePaolo
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 1. 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.
• Sommario/riassunto: 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.
• Titolo autorizzato: Integrated Reporting
• ISBN: 3-319-02168-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910739423403321
• Lo trovi qui: Univ. Federico II