The Routledge handbook of integrated reporting. (2020)

• Record Type: Book
• Other Titles: Handbook of integrated reporting; Integrated reporting
• Further Information: Note: Edited by Charl De Villiers, Pei-Chi Kelly Hsiao and Warren Maroun.
• Editors: De Villiers, Charl; Hsiao, Pei-Chi Kelly; Maroun, Warren
• Contents: List of figures List of tables Notes on 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 I 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 II 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, Sendirella George and Jesse Dillard 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 III 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 IV Implementation of IT and IR 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 Granà 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 V 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 VI 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 René de Klerk, Neil Eccles and Derick de Jongh PART VII Sustainable development and integrated reporting 27 Making sustainable development goals happen through integrated thinking and reporting Cristiano Busco, Fabrizio Granà 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 Büchling 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
• Edition: 1st
• Publisher Details: London : Routledge
• Publication Date: 2020
• Extent: 1 online resource, illustrations (black and white)
• Subjects: 658.1512; Corporation reports; Social responsibility of business; Sustainable development reporting
• Languages: English
• ISBNs: 9781000071344; 9781000070354; 9781000070866; 9780429279621
• Related ISBNs: 9780367233853
• Notes: Note: Includes bibliographical references and index.; Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.