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The Routledge Handbook of Integrated Reporting

Edited by: Charl de Villiers , Pei-Chi Kelly Hsiao , Warren Maroun

Print publication date:  May  2020
Online publication date:  May  2020

Print ISBN: 9780367233853
eBook ISBN: 9780429279621
Adobe ISBN:

10.4324/9780429279621
 Cite  Marc Record

Book description

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

Prelims Download PDF
Chapter  1:  Introduction to the Routledge Handbook of Integrated Reporting  Download PDF
Chapter  2:  The International Integrated Reporting Council’s agenda of moving integrated reporting towards global adoption by 2025 Download PDF
Chapter  3:  The Integrated Reporting Committee of South Africa Download PDF
Chapter  4:  The fourth wave is integrated reporting Download PDF
Chapter  5:  Integrated reporting Download PDF
Chapter  6:  A case study on (and case for) integrated reporting and integrated thinking Download PDF
Chapter  7:  The <IR> Framework Download PDF
Chapter  8:  The IIRC’s journey Download PDF
Chapter  9:  Integrated reporting Download PDF
Chapter  10:  Are integrated reporting and IFRS competing frameworks? Download PDF
Chapter  11:  From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council Download PDF
Chapter  12:  Archival research informing the dual objective of integrated reporting Download PDF
Chapter  13:  Integrated reporting assurance Download PDF
Chapter  14:  The impact of governance on integrated reporting Download PDF
Chapter  15:  Integrated reporting in the public sector Download PDF
Chapter  16:  Integrated thinking or integrated reporting, which comes first? Download PDF
Chapter  17:  Managing and measuring social impact through integrated thinking and reporting Download PDF
Chapter  18:  Integrated reporting preparers Download PDF
Chapter  19:  Integrated thinking for stakeholder engagement Download PDF
Chapter  20:  Integrated reporting adoption with no substantial changes Download PDF
Chapter  21:  Is the integrated report a potential source of information on sustainable value creation? Download PDF
Chapter  22:  Integrated reporting in practice Download PDF
Chapter  23:  Integrated reporting and connectivity Download PDF
Chapter  24:  The journey to integrated report assurance Download PDF
Chapter  25:  Integrated reporting and earnings calls Download PDF
Chapter  26:  The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions Download PDF
Chapter  27:  Making Sustainable Development Goals happen through integrated thinking and reporting Download PDF
Chapter  28:  Integrated reporting and Sustainable Development Goals in universities Download PDF
Chapter  29:  Reporting on more than just natural capital Download PDF
Chapter  30:  Integrated reporting and the need for specificity Download PDF
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