Integrated Reporting: A New Accounting Disclosure

Integrated Reporting: A New Accounting Disclosure

by Chiara Mio (Editor)

Hardcover(1st ed. 2016)

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Product Details

ISBN-13: 9781137551481
Publisher: Palgrave Macmillan UK
Publication date: 09/12/2016
Edition description: 1st ed. 2016
Pages: 312
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

Chiara Mio

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?

Giorgio S.
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

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