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2013 | OriginalPaper | Chapter

4. The Connectivity of Information for the Integrated Reporting

Author : Sergio Paternostro

Published in: Integrated Reporting

Publisher: Springer International Publishing

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Abstract

The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes three different approaches to the construction of an Integrated Report, also providing examples to illustrate the main features of each approach. Then, the chapter suggests the need to further explore the role of connectivity for a global and integrated reporting system.

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previous chapter Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure

next chapter Materiality and Assurance: Building the Link

The cases selected for this chapter have been conducted within a broader research project to which the author is currently taking part. Here, only some evidence has been presented in order to support the specific aim of the chapter. The research has been carried out through qualitative content analysis applied to the organizational reports of each company, available on their institutional websites.

The Annual Reports of Sorgenia are available at: http://www.sorgenia.com/sorgenia-the-sensible-energy/investor-kit/annual-reports/

Guna’s Integrated Reports are available at: http://www.guna.it/mondoguna

The annual reports of Sabaf are available at: http://www.sabaf.it

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The Integrated Report Project is available at: http://www.ternaintegratedreport2011.message-asp.com/it

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Title: The Connectivity of Information for the Integrated Reporting
Author: Sergio Paternostro
Publisher: Springer International Publishing
Book: Integrated Reporting
Print ISBN: 978-3-319-02167-6

Electronic ISBN: 978-3-319-02168-3

Copyright Year: 2013
DOI: https://doi.org/10.1007/978-3-319-02168-3_4