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BL
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| Record Number
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859567
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| Title & Author
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Integrated reporting : : antecedents and perspectives for organizations and stakeholders /\ Samuel O. Idowu, Mara Del Baldo, editors.
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| Publication Statement
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Cham, Switzerland :: Springer,, [2019]
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| Series Statement
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CSR, sustainability, ethics & governance
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| Page. NO
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1 online resource
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| ISBN
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3030017192
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: 3030017206
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: 9783030017194
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: 9783030017200
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3030017184
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9783030017187
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Intro; Foreword; Integrated Reporting; Preface; Acknowledgements; Contents; Editors and Contributors; Chapter 1: Coping with Integrated Reporting: An Overview of Financial and Social Reporting Using the Integrated Approach; Part I: Theoretical Insights and Outlooks on Integrated Reporting; Chapter 2: Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review; 2.1 Introduction; 2.2 Research Methodology; 2.3 Theoretical Perspectives on Integrated Reporting; 2.3.1 Paper Distribution Over Time and Across Journals
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2.3.2 Shareholder (or Capitalistic) Theory and Stakeholder Theory2.3.3 Institutional Theory; 2.3.4 Legitimacy Theory; 2.3.5 Impression Management Theory; 2.3.6 Agency Theory; 2.3.7 Other Theories; 2.3.7.1 Voluntary Disclosure Theory, Signalling Theory, Cognitive Cost Theory, Political Cost Theory, Proprietary Cost Theory, ... ; 2.3.7.2 Diffusion of Innovation (DOI) Theory; 2.3.7.3 Systems Theory; 2.3.7.4 Practice Theory; 2.3.7.5 Sociology of Worth (SOW) Theory; 2.3.7.6 Pragmatic Constructivism Theory; 2.3.8 Combination of Theories; 2.4 Discussion of Findings Towards a Conceptual Model
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2.5 ConclusionsReferences; Further References; Chapter 3: Theoretical Insights on Integrated Reporting: Valuing the Financial, Social and Sustainability Disclosures; 3.1 Introduction; 3.2 The Conceptual Developments: Paving the Way for Integrated Reporting; 3.3 The Agency Theory; 3.4 The Stewardship Theory; 3.5 The Institutional Theory; 3.6 The Legitimacy Theory; 3.7 An Appraisal of Integrated Reporting; 3.8 Potential Tensions for the Development of Integrated Reporting; 3.9 Discussion and Conclusions; 3.10 Implications for Practitioners; 3.11 Future Research; References
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5.3 The Research Approach5.4 The Case Study; 5.4.1 Dellas Spa: Company Profile; 5.4.2 The Why of IR: A Will to Disclose Dellas ́Value Creation Model; 5.4.3 The How of IR: A Step by Step Process; 5.4.4 The Benefits; 5.4.5 Difficulties and Future Goals; 5.5 Discussion; 5.6 Conclusions; References; Part II: Critical Perspectives on Integrated Reporting in Theory and Practice; Chapter 6: From Sustainability to Integrated Reporting: How the IIRC Framework Affected Disclosures by a Financial Institution ... ; 6.1 Introduction; 6.2 The Journey Towards IR; 6.3 CBD and Its IR Practices
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Chapter 4: The Evolution of Corporate Sustainability and Corporate Social Responsibility Towards the Common Goal of Integrated ... 4.1 A Contextual Analysis of Terminology Evolution; 4.2 Sustainability: Definition and Pillars; 4.3 Empirical Research on the Connection Between Sustainability and CSR Disclosure and Other Possible Determinants; 4.3.1 Purpose of the Research; 4.3.2 Methodology; 4.3.3 Results; 4.4 Conclusions; References; Chapter 5: Small and Medium-Sized Organisations: Why and How Do They Implement Integrated Reporting?; 5.1 Introduction; 5.2 Theoretical Background
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| Abstract
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This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
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| Subject
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Accounting.
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Industrial management.
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Social responsibility of business.
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Sustainable development.
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Accounting.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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Industrial management.
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Social responsibility of business.
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Sustainable development.
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| Dewey Classification
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657
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| LC Classification
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HF5636.I58 2019
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| Added Entry
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Del Baldo, Mara
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Idowu, Samuel O.
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