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2017 | OriginalPaper | Chapter

3. Principles, Concepts and Elements of Integrated Reporting

Authors : Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

Published in: Towards Integrated Reporting

Publisher: Springer International Publishing

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Abstract

The chapter guides the reader in a tour along the development of Integrated Reporting. Most of the emerging literature on Integrated Reporting has identified the sustainability report as being the necessary antecedent. However, a deep understanding of Integrated Reporting requires one to consider similarities and differences with other documents produced annually by an organization. The chapter provides an overview of different accountability tools generally adopted for accountability purposes (annual report, corporate governance report, corporate social responsibility report and intellectual capital report), driving the reader to a panoramic view of the two different frameworks on integrated reporting developed so far: the South Africa Integrated Reporting Framework and the International <IR> Framework. Some reflections on the challenges of Integrated Reporting conclude the chapter, leading the reader to the last chapter, where a case study analyzing the ongoing management accounting change process toward the adoption of the Integrated Reporting in a public organization is discussed.

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previous chapter Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory
next chapter Accounting Change and Integrated Reporting in Practice: The Case of Hera
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Metadata
Title
Principles, Concepts and Elements of Integrated Reporting
Authors
Epameinondas Katsikas
Francesca Manes Rossi
Rebecca L. Orelli
Copyright Year
2017
Book
Towards Integrated Reporting

Print ISBN: 978-3-319-47234-8

Electronic ISBN: 978-3-319-47235-5

Copyright Year: 2017

DOI
https://doi.org/10.1007/978-3-319-47235-5_3

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