2013

Integrated Reporting

Concepts and Cases that Redefine Corporate Accountability

ISBN: 978-3-319-02167-6 (Print) 978-3-319-02168-3 (Online)

Table of contents (20 chapters)

  1. Front Matter

    Pages i-xiv

  2. Introduction

    1. Front Matter

      Pages 1-1

    2. No Access

      Book Chapter

      Pages 3-18

      Towards Integrated Reporting: Concepts, Elements and Principles

  3. Review of Key Principles, Concepts and Elements for Integrated Reporting

    1. Front Matter

      Pages 19-19

    2. No Access

      Book Chapter

      Pages 21-40

      What Is Sustainability? A Review of the Concept and Its Applications

    3. No Access

      Book Chapter

      Pages 41-57

      Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure

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      Book Chapter

      Pages 59-77

      The Connectivity of Information for the Integrated Reporting

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      Book Chapter

      Pages 79-94

      Materiality and Assurance: Building the Link

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      Book Chapter

      Pages 95-109

      Stakeholder Engagement

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      Book Chapter

      Pages 111-126

      “Integrating” Business Model and Strategy

    8. No Access

      Book Chapter

      Pages 127-145

      Performance Measurement and Capitals

    9. No Access

      Book Chapter

      Pages 147-157

      Integrated Reporting and Value-Based Cost Management: A Natural Union

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      Book Chapter

      Pages 159-170

      Approaching Risk Management from a New Integrated Perspective

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      Book Chapter

      Pages 171-190

      The Relationship Between Multinational Enterprises and Territory in the Integrated Reporting

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      Book Chapter

      Pages 191-204

      Towards Integrated Reporting in the Public Sector

  4. Towards Integrated Reporting: Cases and Best Practices

    1. Front Matter

      Pages 205-205

    2. No Access

      Book Chapter

      Pages 207-223

      The Case of Eni

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      Book Chapter

      Pages 225-236

      The Case of Enel

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      Book Chapter

      Pages 237-253

      The Case of Vodacom Group

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      Book Chapter

      Pages 255-274

      The Case of Smithfield Foods

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      Book Chapter

      Pages 275-296

      The Case of Monnalisa

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      Book Chapter

      Pages 297-311

      The Case of Eskom

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      Book Chapter

      Pages 313-330

      The Case of HERA

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      Book Chapter

      Pages 331-346

      The Case of the Auditor-General of South Africa

  5. Back Matter

    Pages 347-350