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ix | |
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xi | |
Notes on contributors |
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xiii | |
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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 |
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1 | (14) |
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PART I Evolution and aspirations of integrated reporting |
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15 | (90) |
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2 The International Integrated Reporting Council's agenda of moving integrated reporting towards global adoption by 2025 |
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17 | (20) |
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3 The Integrated Reporting Committee of South Africa: on the balance of integrated reporting |
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37 | (30) |
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4 The fourth wave is integrated reporting: a practitioner's perspective |
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67 | (17) |
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5 Integrated reporting: the management accounting perspective of a professional accounting body |
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84 | (9) |
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6 A case study on (and case for) integrated reporting and integrated thinking: relevance to a not-for-profit professional accounting association |
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93 | (12) |
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PART II Critical reflections on the development of integrated reporting |
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105 | (76) |
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7 The <IR> Framework: an example of what unfortunately happens when people who fail to comprehend the meaning of `accountability' take control of an important reporting initiative |
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107 | (17) |
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8 The IIRC's journey: from sustainability to investor value |
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124 | (16) |
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9 Integrated reporting: reflections from a critical dialogic perspective |
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140 | (14) |
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10 Are integrated reporting and IFRS competing frameworks? |
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154 | (15) |
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11 From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council |
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169 | (12) |
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PART III Current integrated reporting knowledge and future research opportunities |
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181 | (58) |
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12 Archival research informing the dual objective of integrated reporting |
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183 | (11) |
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13 Integrated reporting assurance: state of the art, current issues, future challenges and research opportunities |
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194 | (16) |
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14 The impact of governance on integrated reporting: a literature review |
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210 | (17) |
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15 Integrated reporting in the public sector |
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227 | (12) |
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PART IV Implementation of IT and IR |
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239 | (54) |
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16 Integrated thinking or integrated reporting, which comes first? |
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241 | (10) |
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17 Managing and measuring social impact through integrated thinking and reporting: the case of a European university |
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251 | (18) |
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18 Integrated reporting preparers: mode of cognition, stakeholder salience and integrated thinking in action |
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269 | (11) |
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19 Integrated thinking for stakeholder engagement: a processing model for judgments and choice in situations of cognitive complexity |
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280 | (13) |
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PART V The content of integrated reports |
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293 | (60) |
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20 Integrated reporting adoption with no substantial changes: a case study of a large chemical producer |
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295 | (13) |
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21 Is the integrated report a potential source of information on sustainable value creation? |
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308 | (14) |
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22 Integrated reporting in practice: practical insights into implementing integrated reporting |
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322 | (17) |
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23 Integrated reporting and connectivity: exploring connectiveness |
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339 | (14) |
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PART VI Assurance and investors' perspectives on integrated reporting |
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353 | (48) |
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24 The journey to integrated report assurance: different pathways to add credibility and trust to an integrated report |
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355 | (18) |
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25 Integrated reporting and earnings calls: virtuous circle or benchmarking effect? Preliminary insights |
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373 | (13) |
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26 The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions |
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386 | (15) |
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PART VII Sustainable development and integrated reporting |
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401 | |
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27 Making sustainable development goals happen through integrated thinking and reporting |
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403 | (16) |
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28 Integrated reporting and sustainable development goals in universities |
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419 | (21) |
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29 Reporting on more than just natural capital |
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440 | (16) |
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30 Integrated reporting and the need for specificity: lessons from city-based greenhouse gas measurement and reporting |
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456 | |
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