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Full Description
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Contents
1. Integrated ReportingChiara Mio2. Strategy and Business Model in Integrated ReportingMarco Vedovato3. Value creation - A core concept of Integrated ReportingAxel Haller4. Empirical evidence on current Integrated Reporting practicesCarlo Marcon and Moreno Mancin5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?Richard Barker and Timotius Kasim6. Integrated Reporting: when, why and how did it happen?Jose Roberto Kassai and Nelson Carvalho7. Integrated Report: the cases of Itau Unibanco Holding S/A and of Natura Cosmeticos S/AAlvaro Ricardino Filho and Nelson Carvalho 8. The influence of institutional investors on companies' disclosureMarco Fasansp;< 9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot ProgrammeGiovanni Fiori and Maria Federica Izzo10. Institutional determinants of IR disclosure qualityMarco Fasan, Carlo Marcon and Chiara Mio11. Enterprise Risk Management and Integrated Reporting: is there a synergism?Giorgio S. Bertinetti and Gloria Gardenal12. The Integrated Report and the conference calls contentElisa Cavezzali, Nazim Hussain and Ugo Rigoni13. The Relationship between Integrated Reporting and Cost of CapitalNelson Carvalho and Fernando Dal-Ri Murcia14. Assurance and Other Credibility Enhancing Mechanisms for Integrated ReportingRoger Simnett, Shan Zhou and Hien Hoang15. IR: The big promise and the expectation gap Chiara Mio and Marco Fasan
