Implementing Integrated Reporting: Lessons from the Field
Bernardi, Cristiana
- 出版商: Springer
- 出版日期: 2020-03-01
- 售價: $2,560
- 貴賓價: 9.5 折 $2,432
- 語言: 英文
- 裝訂: Quality Paper - also called trade paper
- ISBN: 303011192X
- ISBN-13: 9783030111922
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商品描述
Sustainability, the environment, corporate accountability, social justice, integration - these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting (IR) and how IR is reshaping our views on transparency. However, the top-down approach adopted in studies of IR in practice has left many questions unanswered: Is integrated reporting effective? How does IR evolve into established practice? Is IR just another management fad? This bottom-up critique answers all these questions and one more: Could IR become the corporate reporting norm? We shall see.
Given its depth of coverage, the book appeals to IIRC academic community, participants in IR networks, and others interested in IR.
作者簡介
Cristiana Bernardi was awarded a PhD in Accounting from Roma Tre University in May 2015. She currently works as a lecturer in accounting at The Open University Business School. Her main research interest is financial reporting, particularly voluntary and mandatory disclosures on non-financial performance - an area that includes integrated reporting and corporate social responsibility reporting.