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2020 | OriginalPaper | Chapter

1. Integrated Reporting (<IR>): The State of the Art?

Author : Cristiana Bernardi

Published in: Implementing Integrated Reporting

Publisher: Springer International Publishing

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Abstract

Business is changing. And it’s changing fast. The challenges we face in contemporary society are unprecedented and daunting—globalization, climate change, poverty, social inequality, and corruption… to name a few. However, with crisis comes courage, and the voice of the people is growing louder: organisations need to step up and take responsibility for their corporate actions. For some, the cutting edge of this clarion call is what they see as the future of corporate disclosure—Integrated Reporting (<IR>).

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Footnotes
1
The term ‘stand-alone’ report is used to refer to a range of reports which have numerous labels (e.g., Sustainability Reports, Corporate Social Responsibility Reports, Sustainable Development Reports). The defining characteristics of these reports are that they provide a focus on the environment and/or society.
 
4
“Large undertakings that are public interest entities (PIEs), that have an average of 500 employees over their financial year and that: (i) issue transferable securities that are admitted to trading on a regulated market in the EU; (ii) are a credit institution (a bank or building society, though not a credit union); (iii) are an insurance undertaking; or, (iv) are designated by a Member State as a PIE (for instance because of its business, size, or the number of its employees)” (p. 6).
 
Literature
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Metadata
Title
Integrated Reporting (): The State of the Art?
Author
Cristiana Bernardi
Copyright Year
2020
DOI
https://doi.org/10.1007/978-3-030-11193-9_1

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