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 aintegrated reporta which describes value creation over time. An integrated report is a concise communication about how an organizationas 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.Accessed 20 Jul 2013 GRI (2013b) G4 sustainability reporting guidelinesa implementation manual. https://www. globalreporting.org/resourcelibrary/GRIG4- Part2-Implementation-Manual.pdf. Accessed 20 ... 11a27 Wilmshurst TD, Frost GR (2000) Corporate environmental reporting: a test of legitimacy theory. Account Auditanbsp;...
|Author||:||Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone|
|Publisher||:||Springer Science & Business Media - 2013-11-27|