Izzo The Integrated Reporting Paradigm

Antecedents, Present and Future Perspectives
1. Auflage 2024
ISBN: 978-3-031-60095-1
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 114 Seiten

Reihe: SIDREA Series in Accounting and Business Administration

Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.

Zielgruppe

Research

Autoren/Hrsg.

Izzo, Teresa

Inhaltsverzeichnis

Integrated Reporting Background and practical challenges.- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research.- Assessing the state of the IR research field: A Structured Literature Review.- Final remarks and future research directions.

Über Autor(innen)

Teresa Izzo earned her PhD at the Parthenope University of Naples (Italy). She is currently a research assistant at the University of Teramo (Italy). Her research focuses on financial accounting, sustainability, intellectual capital measurement and carbon accounting. Teresa is also a certified accountant.