Integrated Reporting A New Accounting Disclosure [Hardcover]

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.?

1. Integrated Reporting: The IIRC Framework

Chiara Mio

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2. Strategy and Business Model in Integrated Reporting

Marco Vedovato

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3. Value creation  A core concept of Integrated Reporting

Axel Haller

4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin

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5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim

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6. Integrated Reporting: when, why and how did it happen?

Jos? Roberto Kassai and Nelson Carvalho

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7. Integrated Report: the cases of Ita? Unibanco Holding S/A and of Natura Cosm?ticos S/A

?lvaro Ricardino Filho and Nelson Carvalho

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8. The influence of institutional investors on companies disclosure

Marco Fasan

9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo&llŠ