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2020 | OriginalPaper | Buchkapitel

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

verfasst von : Cristiana Bernardi

Erschienen in: Implementing Integrated Reporting

Verlag: 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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Fußnoten
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).
 
Literatur
Zurück zum Zitat Adams, C. A. (2017). Understanding integrated reporting: The concise guide to integrated thinking and the future of corporate reporting. New York: Routledge. Adams, C. A. (2017). Understanding integrated reporting: The concise guide to integrated thinking and the future of corporate reporting. New York: Routledge.
Zurück zum Zitat Binh, B., & de Villiers, C. (2018). Management control systems to support sustainability and integrated reporting. In C. de Villiers & W. Maroun (Eds.), Sustainability accounting and integrated reporting (pp. 121–148). London: Routledge. Binh, B., & de Villiers, C. (2018). Management control systems to support sustainability and integrated reporting. In C. de Villiers & W. Maroun (Eds.), Sustainability accounting and integrated reporting (pp. 121–148). London: Routledge.
Zurück zum Zitat Farneti, F., De Villiers, C., & Dumay, J. (2018). The EU directive on non-financial and diversity information: A new toothless tiger is born? Paper presented at the European Accounting Association 41st Annual Congress. Milan Italy, May 30–June 1, 2018. Farneti, F., De Villiers, C., & Dumay, J. (2018). The EU directive on non-financial and diversity information: A new toothless tiger is born? Paper presented at the European Accounting Association 41st Annual Congress. Milan Italy, May 30–June 1, 2018.
Zurück zum Zitat Frias-Aceituno, J. V., Rodriguez-Ariza, L., & Garcia-Sanchez, I. M. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://doi.org/10.1002/csr.1294.CrossRef Frias-Aceituno, J. V., Rodriguez-Ariza, L., & Garcia-Sanchez, I. M. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://​doi.​org/​10.​1002/​csr.​1294.CrossRef
Zurück zum Zitat García-Sánchez, I.-M., Martínez-Ferrero, J., & Garcia-Benau, M.-A. (2019). Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments. Corporate Social Responsibility and Environmental Management, 26(1), 29–45. https://doi.org/10.1002/csr.1655.CrossRef García-Sánchez, I.-M., Martínez-Ferrero, J., & Garcia-Benau, M.-A. (2019). Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments. Corporate Social Responsibility and Environmental Management, 26(1), 29–45. https://​doi.​org/​10.​1002/​csr.​1655.CrossRef
Zurück zum Zitat Monciardini, D., Dumay, J., & Biondi, L. (2016). Integrated reporting and EU law. Competing, converging or complementary regulatory frameworks? Paper presented at the and EU Law. Competing, Converging or Complementary Regulatory Frameworks?—Life-cycle based management and reporting for sustainable business. Oslo, Norway, November 29–30, 2016. Monciardini, D., Dumay, J., & Biondi, L. (2016). Integrated reporting and EU law. Competing, converging or complementary regulatory frameworks? Paper presented at the and EU Law. Competing, Converging or Complementary Regulatory Frameworks?—Life-cycle based management and reporting for sustainable business. Oslo, Norway, November 29–30, 2016.
Zurück zum Zitat Sabelfeld, S., & Dumay, J. (2018). Adoption of integrated reporting: Lost in local translation? Paper presented at the Financial Reporting Workshop. University of Bologna, June 14–15, 2018. Sabelfeld, S., & Dumay, J. (2018). Adoption of integrated reporting: Lost in local translation? Paper presented at the Financial Reporting Workshop. University of Bologna, June 14–15, 2018.
Zurück zum Zitat Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. https://doi.org/10.1002/csr.1345.CrossRef Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. https://​doi.​org/​10.​1002/​csr.​1345.CrossRef
Zurück zum Zitat Wild, S., & van Staden, C. (2013). Integrated reporting: Initial analysis of early reporters—An institutional theory approach. In The 7th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Kobe, Japan. Wild, S., & van Staden, C. (2013). Integrated reporting: Initial analysis of early reporters—An institutional theory approach. In The 7th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Kobe, Japan.
Metadaten
Titel
Integrated Reporting (): The State of the Art?
verfasst von
Cristiana Bernardi
Copyright-Jahr
2020
DOI
https://doi.org/10.1007/978-3-030-11193-9_1