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Erschienen in:
Setting the Context for Integrated Reporting in the Public Sector Kapitel lesen Erstes Kapitel lesen

2017 | OriginalPaper | Buchkapitel

3. Principles, Concepts and Elements of Integrated Reporting

verfasst von : Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

Erschienen in: Towards Integrated Reporting

Verlag: 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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Vorheriges Kapitel Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory
Nächstes Kapitel Accounting Change and Integrated Reporting in Practice: The Case of Hera
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Metadaten
Titel
Principles, Concepts and Elements of Integrated Reporting
verfasst von
Epameinondas Katsikas
Francesca Manes Rossi
Rebecca L. Orelli
Copyright-Jahr
2017
Buch
Towards Integrated Reporting

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

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

Copyright-Jahr: 2017

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