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Integrated Reporting

Concepts and Cases that Redefine Corporate Accountability

By: Cristiano Busco (Editor), Angelo Riccaboni (Editor), Paolo Quattrone (Editor), Mark L. Frigo (Editor)

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eText | 27 November 2013

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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.