Integrated Reporting
Concepts and Cases that Redefine Corporate Accountability
- Editore:
Springer-Verlag GmbH
- EAN:
9783319021676
- ISBN:
3319021672
- Pagine:
- 350
- Formato:
- Hardback
- Lingua:
- Tedesco
Descrizione Integrated Reporting
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual ¿integrated report¿ which describes value creation over time. An integrated report is a concise communication about how an organization¿s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.