Implementing Integrated Reporting - Lessons from the Field

Bernardi, Cristiana (2020). Implementing Integrated Reporting - Lessons from the Field. SpringerBriefs in Accounting. Cham: Springer.

DOI: https://doi.org/10.1007/978-3-030-11193-9

Abstract

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.

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