Integrated Reporting
linkages with organisations' internal processes
Emerald Publishing Limited
Published on 16. October 2017
256 pages
978-1-78743-893-4 (ISBN)
Description
This e-book contributes to the developing field of IR, fostering further research and debate into this reporting phenomenon. The ten articles in this special issue examine IR from a practical perspective, focusing on different parts of the new conceptual model for IR. This special issue provides new insights into several of the aspects in the model, including the black box of the IR implementation process and internalization, and assesses the usefulness of integrated reports from users' perspectives. Further understanding of IR from both preparers' and users' viewpoints supports better understandings of the determinants and consequences of IR.
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Content
- cover
- EDITORIAL ADVISORY BOARD
- Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
- Barriers to implementing the International Integrated Reporting Framework
- Exploring the challenges of preparing an integrated report
- The implementation of integrating reporting &IR& in SMEs
- What does materiality mean to integrated reporting preparers? An empirical exploration
- Integrated reporting and integrated thinking in Italian public sector organisations
- Integrated thinking as a cultural control?
- Integrated reporting as a strategy for firm growth: multiple case study in Colombia
- The readability of integrated reports
- Integrated reporting by South African companies: a case study
- A research template to evaluate the degree of accountability of integrated reporting: a case study
