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Titlebook: Integrated Reporting; Concepts and Cases t Cristiano Busco,Mark L. Frigo,Paolo Quattrone Book 2013 Springer International Publishing Switze

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楼主: gloomy
发表于 2025-3-25 05:02:43 | 显示全部楼层
The Case of Vodacom Groupernational Integrated Reporting Council in April 2013. In doing so, this chapter compares the Integrated Report of Vodacom with the international recommendations on Integrated Reporting in order to explore their adaptability to a private company in the telecommunications industry.
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Performance Measurement and Capitalsf a generally accepted model for measuring and communicating the integrated performance of a company, this chapter introduces a theoretical framework in accordance with IR guidelines and principles. It provides an innovative perspective that contributes to integrate internal- and external-oriented performance measurement systems.
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“Integrating” Business Model and Strategythe recent guidelines provided by the International Integrated Reporting Council framework, to suggest a three step process for linking the company’s strategy to the development of the related business model. An example of such process is presented in the context of low-cost airline companies.
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Approaching Risk Management from a New Integrated Perspectiveolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.
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The Connectivity of Information for the Integrated ReportingIntegrated Report, also providing examples to illustrate the main features of each approach. Then, the chapter suggests the need to further explore the role of connectivity for a global and integrated reporting system.
发表于 2025-3-26 15:13:12 | 显示全部楼层
Materiality and Assurance: Building the Linkity determination process will have to face in order for companies to implement it correctly. Finally, drawing on the peculiarities of IR, the chapter points out some issues that will have to be discussed regarding assurance and its effectiveness. Some insights for future development of the debate are also proposed.
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