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Routledge Handbook of Integrated Reporting [Hardback]

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  • Formāts: Hardback, 466 pages, height x width: 246x174 mm, weight: 1140 g, 37 Tables, black and white; 49 Line drawings, black and white; 3 Halftones, black and white; 52 Illustrations, black and white
  • Sērija : Routledge International Handbooks
  • Izdošanas datums: 27-May-2020
  • Izdevniecība: Routledge
  • ISBN-10: 0367233851
  • ISBN-13: 9780367233853
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  • Formāts: Hardback, 466 pages, height x width: 246x174 mm, weight: 1140 g, 37 Tables, black and white; 49 Line drawings, black and white; 3 Halftones, black and white; 52 Illustrations, black and white
  • Sērija : Routledge International Handbooks
  • Izdošanas datums: 27-May-2020
  • Izdevniecība: Routledge
  • ISBN-10: 0367233851
  • ISBN-13: 9780367233853
Citas grāmatas par šo tēmu:
"This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics inthe area of integrated reporting (such as links between integrated reporting and reports focused on financial and CSR matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report"--

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.

This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses.

Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Recenzijas

"Integrated reporting and the prospect of integrated thinking has attracted huge interest amongst practitioners, researchers and policy setters. It is a potential game changer. This book is a must for all those captivated by the prospect of a reporting framework that influences what organisations focus on from profit to creating value that encompasses overall well-being and to seeing the organisation as part of society. The book provides critical reflection on the framework, discusses the practicalities of implementation, considers future directions for integrated reporting and assurance and areas for further research. Its authors are leaders that have implemented integrated reporting in their organisations, leading technical experts and leading academic researchers and thinkers." Carol Adams, Integrated Reporting Expert, Non-executive Director, Professor of Accounting, Durham University, UK, and Swinburne Business School, Australia

List of figures
ix
List of tables
xi
Notes on contributors xiii
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
1(14)
Charl de Villiers
Pei-Chi Kelly Hsiao
Warren Maroun
PART I Evolution and aspirations of integrated reporting
15(90)
2 The International Integrated Reporting Council's agenda of moving integrated reporting towards global adoption by 2025
17(20)
Michael Bray
Liz Prescott
3 The Integrated Reporting Committee of South Africa: on the balance of integrated reporting
37(30)
Leigh Roberts
Wayne van Zijl
Dannielle Cerbone
4 The fourth wave is integrated reporting: a practitioner's perspective
67(17)
Michael Bray
Nick Ridehalgh
5 Integrated reporting: the management accounting perspective of a professional accounting body
84(9)
Nick Topazio
Rebecca McCaffry
Martin Farrar
Peter Spence
Peter Simons
Ian Selby
6 A case study on (and case for) integrated reporting and integrated thinking: relevance to a not-for-profit professional accounting association
93(12)
John Purcell
PART II Critical reflections on the development of integrated reporting
105(76)
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
107(17)
Craig Deegan
8 The IIRC's journey: from sustainability to investor value
124(16)
John Flower
9 Integrated reporting: reflections from a critical dialogic perspective
140(14)
Judy Brown
Sendirella George
Jesse Dillard
10 Are integrated reporting and IFRS competing frameworks?
154(15)
Richard Barker
Alan Teixeira
11 From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council
169(12)
John Dumay
PART III Current integrated reporting knowledge and future research opportunities
181(58)
12 Archival research informing the dual objective of integrated reporting
183(11)
Mary E. Barth
Steven F. Cahan
Li Chen
Elmar R. Venter
13 Integrated reporting assurance: state of the art, current issues, future challenges and research opportunities
194(16)
Adriana Rossi
Mercedes Luque-Vilchez
Cristiano Busco
14 The impact of governance on integrated reporting: a literature review
210(17)
Patrick Velte
Jannik Gerwanski
15 Integrated reporting in the public sector
227(12)
Sumit Lodhia
Amanpreet Kaur
Belinda Williams
PART IV Implementation of IT and IR
239(54)
16 Integrated thinking or integrated reporting, which comes first?
241(10)
Caroline M. Bridges
Mark Yeoman
Julie Harrison
17 Managing and measuring social impact through integrated thinking and reporting: the case of a European university
251(18)
Cristiano Busco
Fabrizio Grana
Giulia Achilli
18 Integrated reporting preparers: mode of cognition, stakeholder salience and integrated thinking in action
269(11)
Riccardo Stacchezzini
Alessandro Lai
19 Integrated thinking for stakeholder engagement: a processing model for judgments and choice in situations of cognitive complexity
280(13)
Leonardo Rinaldi
PART V The content of integrated reports
293(60)
20 Integrated reporting adoption with no substantial changes: a case study of a large chemical producer
295(13)
James Guthrie
Matteo La Torre
21 Is the integrated report a potential source of information on sustainable value creation?
308(14)
Elisabeth Albertini
Charles H. Cho
22 Integrated reporting in practice: practical insights into implementing integrated reporting
322(17)
Yvette Lange
23 Integrated reporting and connectivity: exploring connectiveness
339(14)
Eleonora Masiero
Carlo Bagnoli
Chiara Mio
Maurizio Massaro
PART VI Assurance and investors' perspectives on integrated reporting
353(48)
24 The journey to integrated report assurance: different pathways to add credibility and trust to an integrated report
355(18)
Shan Zhou
Roger Simnett
Michael Bray
25 Integrated reporting and earnings calls: virtuous circle or benchmarking effect? Preliminary insights
373(13)
Marco Fasan
Chiara Mio
Eduardo Flores
26 The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions
386(15)
Rene de Klerk
Neil Eccles
Derick de Jongh
PART VII Sustainable development and integrated reporting
401
27 Making sustainable development goals happen through integrated thinking and reporting
403(16)
Cristiano Busco
Fabrizio Grana
Maria Federica Izzo
28 Integrated reporting and sustainable development goals in universities
419(21)
James Guthrie
Ana Rita Domingues
Francesca Manes-Rossi
Rebecca L. Orelli
29 Reporting on more than just natural capital
440(16)
Michael Buchling
Jill Atkins
30 Integrated reporting and the need for specificity: lessons from city-based greenhouse gas measurement and reporting
456
Parvez Mia
James Hazelton
James Guthrie
Charl de Villiers is an expert on Integrated Reporting; Professor of Accounting, the University of Auckland, New Zealand; a professor at the University of Pretoria, South Africa; an adjunct professor at several other universities; and a research fellow at the Centre for Sustainability Management, Leuphana University Lüneburg, Germany.

Pei-Chi Kelly Hsiao is a lecturer at the School of Accounting, Finance, and Economics, the University of Waikato, New Zealand. Her research interests include corporate disclosure, sustainability accounting, integrated reporting and investment decision-making.

Warren Maroun is a professor at the School of Accountancy, University of the Witwatersrand, South Africa. He has served on integrated reporting working groups for the Independent Regulatory Board for Auditors and Integrated Reporting Committee of South Africa.