Titlebook: Integrated Reporting; A New Accounting Dis Chiara Mio Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 Accounting.Model.Inter

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IR: The Big Promise and the Expectation Gap, and investors suggest that IR has already provided companies with some “internal” benefits, in terms of better internal strategy communication and improvement in integrated thinking. Nevertheless, “external” benefits, in terms of external disclosure, are yet to be achieved, thus generating an investor expectation gap.

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Book 2016actice 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. .

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The Integrated Reporting and the Conference Calls Content,om the market since the sustainability dimension of information merits a very low level of analysts’ interest. Overall, our empirical evidence supports the dynamic perspective of the International Integrated Reporting Council Framework.

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Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting,e current credibility-enhancing suggestions. It also identifies current innovative processes for increasing the credibility of the information contained in integrated reports, and associated future research opportunities.

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Integrated Reporting: The IIRC Framework,ing such a comparison, we argue that IR can be seen as an evolution of financial reporting rather than as sustainability reporting. Finally, the chapter discusses some of the most critical aspects of the IIRC Framework, such as its approach towards materiality and capitals.

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Strategy and Business Model in Integrated Reporting,xamines the current practice of reporting on strategy and business models. We draw on the guidelines for strategy and business model reporting proposed by the International Integrated Reporting Council, as well as relevant literature on strategy and business models, to discuss four recent reports illustrative of the guiding principles.

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Value Creation: A Core Concept of Integrated Reporting,h as Shareholder Value, Stakeholder Value, Shared Value and Public Value are made in order to show communalities and differences. Therefore, the chapter provides useful arguments and information to conceptually enhance the discussion about IR and its merits for society.