Routledge Handbook of Integrated Reporting
portes grátis
Routledge Handbook of Integrated Reporting
; ;
Taylor & Francis Ltd
06/2020
440
Dura
Inglês
9780367233853
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List of Figures List of Tables List of Contributors 1. Introduction to the Routledge Handbook of Integrated Reporting - An overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research (Charl de Villiers, Pei-Chi Kelly Hsiao and Warren Maroun) Part 1: Evolution and Aspirations of Integrated Reporting 2. The International Integrated Reporting Council's agenda of moving Integrated Reporting towards global adoption by 2025 (Michael Bray and Liz Prescott) 3. The Integrated Reporting Committee of South Africa - On the balance of integrated reporting (Leigh Roberts, Wayne van Zijl and Dannielle Cerbone) 4. The fourth wave is Integrated Reporting - A practitioner's perspective (Michael Bray and Nick Ridehalgh) 5. Integrated Reporting - The management accounting perspective of a professional accounting body (Nick Topazio, Rebecca McCaffry, Martin Farrar, Peter Spence, Peter Simons and Ian Selby) 6. A case study on (and case for) integrated reporting and integrated thinking - Relevance to a not-for-profit professional accounting association (John Purcell) Part 2: Critical Reflections on the Development of Integrated Reporting 7. The Framework - An example of what unfortunately happens when people who fail to comprehend the meaning of 'accountability' take control of an important reporting initiative (Craig Deegan) 8. The IIRC's journey - From sustainability to investor value (John Flower) 9. Integrated reporting - Reflections from a critical dialogic perspective (Judy Brown, Jesse Dillard and Sendirella George) 10. Are Integrated Reporting and IFRS competing frameworks? (Richard Barker and Alan Teixeira) 11. From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council (John Dumay) Part 3: Current Integrated Reporting Knowledge and Future Research Opportunities 12. Archival research informing the dual objective of integrated reporting (Mary E. Barth, Steven F. Cahan, Li Chen and Elmar R. Venter) 13. Integrated reporting assurance - State of the art, current issues, future challenges and research opportunities (Adriana Rossi, Mercedes Luque-Vilchez and Cristiano Busco) 14. The impact of governance on integrated reporting - A literature review (Patrick Velte and Jannik Gerwanski) 15. Integrated reporting in the public sector (Sumit Lodhia, Amanpreet Kaur and Belinda Williams) Part 4: Implementation of Integrated Thinking and Reporting 16. Integrated thinking or integrated reporting, which comes first? (Caroline M. Bridges, Mark Yeoman and Julie Harrison) 17. Managing and measuring social impact through Integrated Thinking and Reporting - The case of a European university (Cristiano Busco, Fabrizio Grana and Giulia Achilli) 18. Integrated reporting preparers - Mode of cognition, stakeholder salience and integrated thinking in action (Riccardo Stacchezzini and Alessandro Lai) 19. Integrated thinking for stakeholder engagement - A processing model for judgments and choice in situations of cognitive complexity (Leonardo Rinaldi) Part 5: The Content of Integrated Reports 20. Integrated reporting adoption with no substantial changes - A case study of a large chemical producer (James Guthrie and Matteo La Torre) 21. Is the integrated report a potential source of information on sustainable value creation? (Elisabeth Albertini and Charles H. Cho) 22. Integrated reporting in practice - Practical insights into implementing integrated reporting (Yvette Lange) 23. Integrated reporting and connectivity - Exploring connectiveness (Eleonora Masiero, Carlo Bagnoli, Chiara Mio and Maurizio Massaro) Part 6: Assurance and Investors' Perspectives on Integrated Reporting 24. The journey to integrated report assurance - Different pathways to add credibility and trust to an integrated report (Shan Zhou, Roger Simnett and Michael Bray) 25. Integrated reporting and earnings calls - Virtuous circle or benchmarking effect? Preliminary insights (Marco Fasan, Chiara Mio and Eduardo Flores) 26. The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions (Rene de Klerk, Neil Eccles and Derick de Jongh) Part 7: Sustainable Development and Integrated Reporting 27. Making Sustainable Development Goals happen through integrated thinking and reporting (Cristiano Busco, Fabrizio Grana and Maria Federica Izzo) 28. Integrated reporting and sustainable development goals in universities (James Guthrie, Ana Rita Domingues, Francesca Manes-Rossi and Rebecca L. Orelli) 29. Reporting on more than just natural capital (Michael Buchling and Jill Atkins) 30. Integrated reporting and the need for specificity - Lessons from city-based greenhouse gas measurement and reporting (Parvez Mia, James Hazelton and James Guthrie)
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List of Figures List of Tables List of Contributors 1. Introduction to the Routledge Handbook of Integrated Reporting - An overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research (Charl de Villiers, Pei-Chi Kelly Hsiao and Warren Maroun) Part 1: Evolution and Aspirations of Integrated Reporting 2. The International Integrated Reporting Council's agenda of moving Integrated Reporting towards global adoption by 2025 (Michael Bray and Liz Prescott) 3. The Integrated Reporting Committee of South Africa - On the balance of integrated reporting (Leigh Roberts, Wayne van Zijl and Dannielle Cerbone) 4. The fourth wave is Integrated Reporting - A practitioner's perspective (Michael Bray and Nick Ridehalgh) 5. Integrated Reporting - The management accounting perspective of a professional accounting body (Nick Topazio, Rebecca McCaffry, Martin Farrar, Peter Spence, Peter Simons and Ian Selby) 6. A case study on (and case for) integrated reporting and integrated thinking - Relevance to a not-for-profit professional accounting association (John Purcell) Part 2: Critical Reflections on the Development of Integrated Reporting 7. The Framework - An example of what unfortunately happens when people who fail to comprehend the meaning of 'accountability' take control of an important reporting initiative (Craig Deegan) 8. The IIRC's journey - From sustainability to investor value (John Flower) 9. Integrated reporting - Reflections from a critical dialogic perspective (Judy Brown, Jesse Dillard and Sendirella George) 10. Are Integrated Reporting and IFRS competing frameworks? (Richard Barker and Alan Teixeira) 11. From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council (John Dumay) Part 3: Current Integrated Reporting Knowledge and Future Research Opportunities 12. Archival research informing the dual objective of integrated reporting (Mary E. Barth, Steven F. Cahan, Li Chen and Elmar R. Venter) 13. Integrated reporting assurance - State of the art, current issues, future challenges and research opportunities (Adriana Rossi, Mercedes Luque-Vilchez and Cristiano Busco) 14. The impact of governance on integrated reporting - A literature review (Patrick Velte and Jannik Gerwanski) 15. Integrated reporting in the public sector (Sumit Lodhia, Amanpreet Kaur and Belinda Williams) Part 4: Implementation of Integrated Thinking and Reporting 16. Integrated thinking or integrated reporting, which comes first? (Caroline M. Bridges, Mark Yeoman and Julie Harrison) 17. Managing and measuring social impact through Integrated Thinking and Reporting - The case of a European university (Cristiano Busco, Fabrizio Grana and Giulia Achilli) 18. Integrated reporting preparers - Mode of cognition, stakeholder salience and integrated thinking in action (Riccardo Stacchezzini and Alessandro Lai) 19. Integrated thinking for stakeholder engagement - A processing model for judgments and choice in situations of cognitive complexity (Leonardo Rinaldi) Part 5: The Content of Integrated Reports 20. Integrated reporting adoption with no substantial changes - A case study of a large chemical producer (James Guthrie and Matteo La Torre) 21. Is the integrated report a potential source of information on sustainable value creation? (Elisabeth Albertini and Charles H. Cho) 22. Integrated reporting in practice - Practical insights into implementing integrated reporting (Yvette Lange) 23. Integrated reporting and connectivity - Exploring connectiveness (Eleonora Masiero, Carlo Bagnoli, Chiara Mio and Maurizio Massaro) Part 6: Assurance and Investors' Perspectives on Integrated Reporting 24. The journey to integrated report assurance - Different pathways to add credibility and trust to an integrated report (Shan Zhou, Roger Simnett and Michael Bray) 25. Integrated reporting and earnings calls - Virtuous circle or benchmarking effect? Preliminary insights (Marco Fasan, Chiara Mio and Eduardo Flores) 26. The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions (Rene de Klerk, Neil Eccles and Derick de Jongh) Part 7: Sustainable Development and Integrated Reporting 27. Making Sustainable Development Goals happen through integrated thinking and reporting (Cristiano Busco, Fabrizio Grana and Maria Federica Izzo) 28. Integrated reporting and sustainable development goals in universities (James Guthrie, Ana Rita Domingues, Francesca Manes-Rossi and Rebecca L. Orelli) 29. Reporting on more than just natural capital (Michael Buchling and Jill Atkins) 30. Integrated reporting and the need for specificity - Lessons from city-based greenhouse gas measurement and reporting (Parvez Mia, James Hazelton and James Guthrie)
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