ABSTRACT
This chapter explores how companies can elaborate a report that is capable of satisfying stakeholders’ “hunger” for information by integrating financial, environmental, social, and economic information together. The Integrated Report (IR) proposed by the International Integrated Reporting Council is based on more than just a method of reporting or a fashion fad. It presents a new way of looking at business operations that is no longer solely aimed at maximizing profits, which is a real, cultural change. The IR aims to communicate the financial and non-financial information that characterizes the sustainable value creation of an organization in a connected, clear and concise way. This chapter aims to demonstrate how the IR concept is stimulating the academic, institutional, and corporate world ten years after the birth of the IIRC. The research design provides information gathered from a time-series investigation over an eight-year period (2011–2018) straddling the <IR> Framework and the Directive 2014/95/EU to verify how IR as a corporate tool has spread through the countries of the EU. The investigation has taken into consideration all IR released from the companies present in the IIRC Examples database during the period considered. Samples are limited to only companies with legal head offices in the countries of the European Union.
