Integrated Reporting

A New Accounting Disclosure

Buch | Softcover

312 Seiten

2017 | 1st ed. 2016
Palgrave Macmillan (Verlag)
978-1-349-71583-1 (ISBN)

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This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Chiara Mio is a Professor at Ca' Foscari University, Venice, Italy. Professor Mio teaches corporate reporting, management control in international firms and sustainability management. She is the chair of the board at FriulAdria Bank, Italy, and she is chair of ESG (environmental social governance) Reporting Task Force at FEE (Federations des Experts-Comptables Europeens, Belgium). Her research interests include sustainability, management accounting and integrated reporting. She has previously published Towards a Sustainable University: The Ca'Foscari Experience with Palgrave Macmillan (2012).

1. Integrated Reporting: The IIRC Framework

Chiara Mio

2. Strategy and Business Model in Integrated Reporting

Marco Vedovato

3. Value creation - A core concept of Integrated Reporting

Axel Haller

4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin

5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim

6. Integrated Reporting: when, why and how did it happen?

Jose Roberto Kassai and Nelson Carvalho

7. Integrated Report: the cases of Itau Unibanco Holding S/A and of Natura Cosmeticos S/A

Alvaro Ricardino Filho and Nelson Carvalho

8. The influence of institutional investors on companies' disclosure

Marco Fasan

sp;< 9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo

10. Institutional determinants of IR disclosure quality

Marco Fasan, Carlo Marcon and Chiara Mio

11. Enterprise Risk Management and Integrated Reporting: is there a synergism?

Giorgio S. Bertinetti and Gloria Gardenal

12. The Integrated Report and the conference calls content

Elisa Cavezzali, Nazim Hussain and Ugo Rigoni

13. The Relationship between Integrated Reporting and Cost of Capital

Nelson Carvalho and Fernando Dal-Ri Murcia

14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

Roger Simnett, Shan Zhou and Hien Hoang

15. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan

Erscheinungsdatum	19.12.2018
Zusatzinfo	29 Tables, black and white; 28 Illustrations, color; 1 Illustrations, black and white; XXVIII, 312 p. 29 illus., 28 illus. in color.
Verlagsort	Basingstoke
Sprache	englisch
Maße	148 x 210 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Accounting • Capital Markets • Corporate • Disclosure • Framework • international • Model • Value Creation
ISBN-10	1-349-71583-2 / 1349715832
ISBN-13	978-1-349-71583-1 / 9781349715831
Zustand	Neuware