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Table of contents

  1. Front Matter
    Pages i-xxviii
  2. Carlo Marcon, Moreno Mancin
    Pages 59-79
  3. José Roberto Kassai, Nelson Carvalho
    Pages 109-116
  4. Marco Fasan, Carlo Marcon, Chiara Mio
    Pages 181-203
  5. Giorgio Bertinetti, Gloria Gardenal
    Pages 205-230
  6. Elisa Cavezzali, Nazim Hussain, Ugo Rigoni
    Pages 231-252
  7. Nelson Carvalho, Fernando Dal-Ri Murcia
    Pages 253-268
  8. Roger Simnett, Shan Zhou, Hien Hoang
    Pages 269-286
  9. Chiara Mio, Marco Fasan
    Pages 287-300
  10. Back Matter
    Pages 301-312

About this book

Introduction

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting. 

The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets.

Keywords

Accounting Model International Framework Value Creation Corporate Capital Markets Disclosure

Editors and affiliations

  • Chiara Mio
    • 1
  1. 1.Ca’ Foscari UniversityVeniceItaly

Bibliographic information

  • DOI https://doi.org/10.1057/978-1-137-55149-8
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2016
  • Publisher Name Palgrave Macmillan, London
  • eBook Packages Economics and Finance
  • Print ISBN 978-1-137-55148-1
  • Online ISBN 978-1-137-55149-8
  • Buy this book on publisher's site