عنوان

Integrated reporting :

(Number (ISBN

1137551496

(Number (ISBN

9781137551498

Erroneous ISBN

9781137551481

Number

dltt

Title Proper

Integrated reporting :

General Material Designation

[Book]

Other Title Information

a new accounting disclosure /

First Statement of Responsibility

Chiara Mio, editor

Specific Material Designation and Extent of Item

1 online resource (xxviii, 312 pages) :

Other Physical Details

illustrations

Text of Note

Includes bibliographical references and index

Text of Note

Foreword; Preface; Contents; Notes on Contributors; List of Figures ; List of Tables; 1: Integrated Reporting: The€IIRC Framework; Introduction; IIRC Guiding Principles and€Content Elements; Guiding Principles and€Content Elements: An€IR Implementation Perspective; GRI Guidelines and€IIRC Framework: A€Comparison; Stakeholder Relationships; Materiality; Comparability; Connectivity of€Information; Reliability and€Conciseness; Conclusions; References; 2: Strategy and€Business Model in€Integrated Reporting; Introduction

Text of Note

Considering That All Companies Do Prepare Annual Financial Reports and€Most of€Them Also Prepare Sustainability Reports, Is There a€Real Need for€Integrated Reports? One Word About IFRS & GRI Dialogue in€Latin America; IIRC; Reference; 7: Integrated Report: The€Cases of€Itaú Unibanco Holding S/A and€of€Natura Cosméticos S/A; Introduction; Itaú Unibanco Case; Brief History; Areas of€Coverage; Business Activities; Institutional Culture; Adherence of€Itaú Unibanco to€Integrated Reporting; Awards Won for€the€Bank's Integrated Report

Text of Note

Strategy and€Business Model Reporting in€the€International IR Framework Strategy, Strategic Objectives and€Strategic Focus in€IR; The Business Model in€IR; Strategy; Business Model; What Is a€Business Model? What Is Its Function?; What Are the€Business Model's Components?; How a€Business Model Relates with€Strategy?; Examples; British American Tobacco; Eni; Iberdrola; Sage; Conclusions; References; 3: Value Creation: A€Core Concept of€Integrated Reporting; Introduction; The Concept of€'Value' in€General; The Concept of€'Value' Applied in€Business

Text of Note

The Concept of€Value in€the€IIRC's Framework The Capitals: Major Value Components; The IIRC's Value Concept: A€Move to€Change Business Behavior; References; 4: Empirical Evidence on€Current Integrated Reporting Practices; Critical Issues and€Theoretical Background; Sample and€Methodology; Overall Findings; Content Elements and€Capitals: Analysis of€Empirical Results; Compliance Score and€Conciseness Index per Region; Conclusions; References; 5: Integrated Reporting: Precursor of€a€Paradigm Shift in€Corporate Reporting?; Introduction; Exploring Kuhnian Paradigm in€Corporate Reporting

Text of Note

The Genesis of€Integrated Reporting Kuhnian Definition of€Paradigm; Methods; Competing Paradigms in€Corporate Reporting; Unpacking the€Disciplinary Matrix of€Integrated Reporting; Incommensurability of€Integrated Reporting with€Sustainability Reporting; Commensurability of€Integrated Reporting with€Financial Reporting; Final Remarks: Paradigm Shift in€Corporate Reporting?; References; 6: Integrated Reporting: When, Why and€How Did It Happen?; Introduction; SASB; First IFRS & GRI Dialogue in€Latin America

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Text of Note

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting. The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets

International Standard Book Number

9781137551481

Accounting.

Banking.

Corporate Finance.

Finance, general.

Finance.

Financial Engineering.

Financial Services.

Risk Management.

BUS-- 001010

KFF

Number

Edition

Class number

Mio, Chiara

Ohio Library and Information Network.

Date of Transaction

20161203033552.3

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y