| 书目名称 | The Integrated Reporting Paradigm |
| 副标题 | Antecedents, Present |
| 编辑 | Teresa Izzo |
| 视频video | |
| 概述 | Discusses the theoretical foundations of the Integrated Reporting paradigm.Provides up-to-date methodological trends and topics in academic research.Promotes a broader acceptance of integrated reporti |
| 丛书名称 | SIDREA Series in Accounting and Business Administration |
| 图书封面 |  |
| 描述 | .Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.. |
| 出版日期 | Book 2024 |
| 关键词 | Integrated Reporting; IIRC’s Framework; Stakeholder Theory; Shareholder Theory; Legitimacy Theory; Instit |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-031-60095-1 |
| isbn_softcover | 978-3-031-60097-5 |
| isbn_ebook | 978-3-031-60095-1Series ISSN 2662-9879 Series E-ISSN 2662-9887 |
| issn_series | 2662-9879 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
发表于 2025-3-21 16:08:15
