Integrated Reporting Paradigm

Antecedents, Present and Future Perspectives

AvTeresa Izzo

Häftad, Engelska, 2025

Del i serien SIDREA Series in Accounting and Business Administration

1 701 kr

Beställningsvara. Skickas inom 10-15 vardagar. Fri frakt över 249 kr.

Fler format och utgåvor

Inbunden

1 701 kr

E-bok

2 110 kr

Beskrivning

Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.

Produktinformation

Utgivningsdatum:2025-06-16
Mått:155 x 235 x 8 mm
Vikt:213 g
Format:Häftad
Språk:Engelska
Serie:SIDREA Series in Accounting and Business Administration
Antal sidor:114
Förlag:Springer International Publishing AG
ISBN:9783031600975

Utforska kategorier

Mer om författaren

Teresa Izzo earned her PhD at the Parthenope University of Naples (Italy). She is currently a research assistant at the University of Teramo (Italy). Her research focuses on financial accounting, sustainability, intellectual capital measurement and carbon accounting. Teresa is also a certified accountant.

Innehållsförteckning

Integrated Reporting Background and practical challenges.- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research.- Assessing the state of the IR research field: A Structured Literature Review.- Final remarks and future research directions.

Mer från samma serie

Intellectual Capital and Organizational Performance

Francesca Sgrò

Inbunden, 2021

1 475 kr

Intellectual Capital and Organizational Performance

Francesca Sgrò

Häftad, 2022

1 475 kr

Intellectual Capital, Smart Technologies and Digitalization

Maria Serena Chiucchi, Rosa Lombardi, Daniela Mancini

Inbunden, 2021

1 814 kr

Intellectual Capital, Smart Technologies and Digitalization

Maria Serena Chiucchi, Rosa Lombardi, Daniela Mancini

Häftad, 2022

1 814 kr

Going-Concern-Principle in Non-Financial Disclosure

Rosa Lombardi

Inbunden, 2021

1 475 kr

Going-Concern-Principle in Non-Financial Disclosure

Rosa Lombardi

Häftad, 2022

1 475 kr

Governance and Performance Management in Public Universities

Eugenio Caperchione, Carmine Bianchi

Inbunden, 2022

1 605 kr

Governance and Performance Management in Public Universities

Eugenio Caperchione, Carmine Bianchi

Häftad, 2023

1 605 kr

Integrating Performance and Risk in a Management Control System

Claudia Presti

Inbunden, 2021

1 136 kr

Integrating Performance and Risk in a Management Control System

Claudia Presti

Häftad, 2022

1 136 kr

Du kanske också är intresserad av

10% rabatt på allt

L'amour toujours : Berättelsen om Tidö

Maggie Strömberg, Torbjörn Nilsson

Inbunden, 2026

275 kr