This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.
This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses.
Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
TABLE OF CONTENTS
chapter 1|14 pages part I|90 pages
Evolution and aspirations of integrated reporting
part II|75 pages
Critical reflections on the development of integrated reporting
part III|57 pages
Current integrated reporting knowledge and future research opportunities
part IV|54 pages
Implementation of IT and IR
part V|59 pages
The content of integrated reports
part VI|47 pages
Assurance and investors’ perspectives on integrated reporting
part VII|66 pages
Sustainable development and integrated reporting