✍ Scribed by Cristiana Bernardi
No coin nor oath required. For personal study only.
Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see.
Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.
Foreword by Prof. James Guthrie
Foreword by Dr. Johannes (John) Dumay
Foreword by Prof. Andrew W. Stark
Foreword by Prof. Paola Demartini
Acknowledgements
Contents
Acronyms
1 Integrated Reporting (
1.1 The Roots of
1.2 The International Integrated Reporting Council: Stated Objectives and Vision
1.3
1.4
References
2 Antecedents of
2.1 South Africa: The Birthplace of Integrated Reporting
2.2 Integrated Reporting in the US
2.3 The International Integrated Reporting Council
2.4 The International
References
3 The Stages of
3.1 Practitioners, Academics and
3.2 The “
3.3 Support and Critique
3.4 Future Research Agenda
3.4.1 Moving Beyond First-Stage Research
3.4.2 Third-Stage
References
4 Leonardo: All that Glitters Is not Gold
4.1 Omega’s Profile
4.2 Motivations Behind Omega’s Project
4.3 The Project Team
4.3.1 The Project Design
4.4 Leonardo S.p.A.: An Overview
4.4.1 The Journey Towards
4.4.2 The EU Directive
4.4.3 Other Reporting Frameworks
4.4.4 Other Underlying Standards
4.5 The Future of
Appendix: Frameworks and Descriptions
References
5 Eni: The Midas Touch
5.1 A Profile of Eni S.p.A.
5.2 The
5.3
5.3.1 Other Reporting Frameworks
5.3.2 Other Underlying Standards
References
6
6.1 Insights from Omega
6.2 Insights from Eni
6.3 Linking the Cases to Contemporary Issues for
6.3.1 Is
6.3.2 Lack of the Take-up Claimed by the IIRC
6.4
6.5 Understanding the
References
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