Titlebook: Integrated Reporting; Antecedents and Pers Samuel O. Idowu,Mara Del Baldo Book 2019 Springer Nature Switzerland AG 2019 International Integ

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The Impact of Triple Bottom Dispersal of Actions on Integrated Reporting: A Critical Perspectivee background information on the triple bottom dispersal of actions as core element of Integrated Reporting. The triple bottom dispersal of actions is a theory explaining the source of the problems and the crisis at an individual, organizational, national and international level. The aim of the work

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Assurance on Integrated Reporting: A Critical Perspectiveo understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust..A study, based on semi-structured interviews with a group of experts, is presented. The respondents are practitioners, academics and investors directly involved in assuranc

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Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix? society and governance (ESG) in a single report (Eccles et al. One report: Integrated reporting for a sustainable strategy. Wiley, Hoboken, NJ, 2010). discloses information related to social, environmental, human and natural capitals, seemingly information disclosed also in sustainability repo

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Are Integrated Reports Really Integrated in Spain? assesses the integrated thinking of companies through the analysis of the CEO presentation pages of the Integrated Report. And third, to study to what extent are integrated reports committed to sustainability and really integrated. These assessments will uncover issues and benefits from Integrated