Full Description
This book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the context of new regulatory landscape, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU (shaped by EFRAG's developments), alongside the IFRS Foundation's efforts towards global sustainability standards, both of which are shaping contemporary debates on sustainable value creation. The first part builds a framework for integrated thinking in a multidisciplinary perspective while the second part revises the framework in the light of practices, by bridging the gap with research findings in this field to date. The book concludes with the current shift of paradigm, and the need to address managerial questions in their complexity, building on knowledge across different specialized disciplines. The book will be of specific interest to accounting and finance teams and professional accounting bodies alongside those teaching or doing research within the fields of finance and accounting.
Contents
Part 1: Frameworks, concepts and state of the art - a multidisciplinary perspective.- Chapter 1: Remarks on the scope and deployment of integrated thinking in business firms.- Chapter 2 - Integrated Thinking, a challenge for accounting?.- Chapter 3: Measuring sustainable performance: towards integrated reporting.- Chapter 4: Towards a Preventive Approach for Sustainable Finance and Integrated Reporting.- Chapter 5: Energy crisis: global issues, local values as integrated thinking premise.- Part II: Practices and perceptions of Integrated Thinking - insights form various industries and stakeholders.- Chapter 6: Integrated Thinking at Generali - Illustration of An Effective Pull Approach.- Chapter 7: Integrated Thinking at ABN AMRO - An Illustration of An Effective Push Approach.- Chapter 8: Integrated Thinking in a Listed South Africa Company - Illustration of a Push/Hard Approach.- Chapter 9: Integrated Thinking: A Discussion With a Former IIRC Strategic Senior Executive.- Chapter 10: Challenges in Transitioning to Integrated Thinking in Nonprofits: An Empirical Study.- Chapter 11: Circulating best practices - when Integrated Thinking gets on the podium.- Chapter 12: Promoting Integrated Teaching and Critical Thinking for Remodelling Financial Curricula: The way forward to Exposing the Hidden Causes of Financial Volatility.- Part III: Concluding Remarks - Bridging the Gap.- Chapter 13: Integrated Thinking: bridging the gap between theory and practice.
