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.
|Publisher:||Palgrave Macmillan UK|
|Edition description:||1st ed. 2016|
|Product dimensions:||5.83(w) x 8.27(h) x (d)|
About the Author
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 (Fédérations des Experts-Comptables Européens, 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).
Table of Contents
1. Integrated Reporting: The IIRC Framework
2. Strategy and Business Model in Integrated Reporting
3. Value creation – A core concept of Integrated
4. Empirical evidence on current Integrated Reporting practices
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?
Roberto Kassai and Nelson Carvalho
7. Integrated Report: the cases of Itaú Unibanco
Holding S/A and of Natura Cosméticos S/A
Ricardino Filho and Nelson Carvalho
8. The influence of institutional investors on companies’ disclosure
9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme
Fiori and Maria Federica Izzo
10. Institutional determinants of IR disclosure quality
Fasan, Carlo Marcon and Chiara Mio
11. Enterprise Risk Management and Integrated
Reporting: is there a synergism?
Bertinetti and Gloria Gardenal
12. The Integrated Report and the conference calls content
Cavezzali, Nazim Hussain and Ugo Rigoni
13. The Relationship between Integrated Reporting and
Cost of Capital
Carvalho and Fernando Dal-Ri Murcia
14. Assurance and Other Credibility Enhancing
Mechanisms for Integrated Reporting
Simnett, Shan Zhou and Hien Hoang
15. IR: The big promise and the expectation gap
Mio and Marco Fasan