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

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Towards Integrated Reporting: Concepts, Elements and Principlesduce the idea and the logic underpinning Integrated Reporting, shed light on the reasons that enabled the debate on Integrated Reporting to gain relevance over the recent years, and illustrate the features of the Consultation Draft released by the International Integrated Reporting Council on April

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Stakeholder Engagement to the social, environmental, economic and ethical responsibilities these managers and their corporation feel they have towards stakeholders. Engagement and dialogue initiatives, therefore, are increasingly recognised as crucial elements of this accountability process. Only through stakeholder enga

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Performance Measurement and Capitalseffectiveness in stakeholders’ decision processes. To this aim, we discuss the role that KPIs can potentially play within Integrated Reporting (IR)—i.e. measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital. Moreover, given the lack o

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Integrated Reporting and Value-Based Cost Management: A Natural Unionategic information source for annual Integrated Reporting (IR). This chapter describes Value-based Cost Management (VCMS) as one tool available to the financial and marketing communities that can be used in the integration effort because it naturally joins data streams from across the organization t

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Approaching Risk Management from a New Integrated Perspectivees ‘risk’ as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broade