© 2019

Integrated Reporting

Antecedents and Perspectives for Organizations and Stakeholders

  • Samuel O. Idowu
  • Mara Del Baldo


  • Provides a critical analysis of the practice of integrated reporting

  • Offers a comprehensive introduction to the fundamentals of integrated reporting

  • Includes a range of case studies to showcase the state of the art


Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)

Table of contents

  1. Front Matter
    Pages i-xxiii
  2. Theoretical Insights and Outlooks on Integrated Reporting

  3. Critical Perspectives on Integrated Reporting in Theory and Practice

    1. Front Matter
      Pages 123-123
    2. Adriana Tiron-Tudor, Tudor Oprisor, Gianluca Zanellato
      Pages 153-168
    3. Antonella Silvestri, Stefania Veltri
      Pages 169-183
    4. Miriam Corrado, Paola Demartini, John Dumay
      Pages 199-217
    5. Adriana Tiron-Tudor, Diana-Lavinia Martin, Teodora Viorica Farcas
      Pages 241-263
  4. Implementing Integrated Reporting in Different Countries and Organisations: Issues, Benefits and Challenges

    1. Front Matter
      Pages 265-265
    2. Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz Blanco
      Pages 291-318

About this book


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.


International Integrated Reporting Committee Accounting regulation Regulators Professional accounting bodies External reporting Outcomes of integrated reporting Benefits of integrated reporting Implementation of integrated reporting

Editors and affiliations

  • Samuel O. Idowu
    • 1
  • Mara Del Baldo
    • 2
  1. 1.Guildhall Faculty of Business and LawLondon Metropolitan UniversityLondonUK
  2. 2.Department of Economics, Society and PoliticsUniversity of Urbino Carlo BoUrbinoItaly

About the editors

Samuel Idowu is a Senior Lecturer in Accounting and Corporate Social Responsibility at London Guildhall Faculty of Business & Law, London Metropolitan University, UK. He researches in the fields of Corporate Social Responsibility (CSR), Corporate Governance, Business Ethics and Accounting and has published in both professional and academic journals since 1989. He is a freeman of the City of London and a Liveryman of the Worshipful Company of Chartered Secretaries and Administrators. Samuel is the Deputy CEO and First Vice President of the Global Corporate Governance Institute. He has led several edited books in CSR, is the Editor-in-Chief of two Springer’s reference books – the Encyclopedia of Corporate Social Responsibility and the Dictionary of Corporate Social Responsibility, an Editor-in-Chief of the International Journal of Corporate Social Responsibility (IJCSR), the Editor-in-Chief of the American Journal of Economics and Business Administration (AJEBA) and an Associate Editor of the International Journal of Responsible Management in Emerging Economies (IJRMEE). He is also a Series Editor for Springer’s books on CSR, Sustainability, Ethics and Governance. One of his edited books won the most Outstanding Business Reference book Award of the American Library Association (ALA) in 2016 and another was ranked 18th in the 2010 Top 40 Sustainability Books by, Cambridge University, Sustainability Leadership Programme. Samuel is a member of the Committee of the Corporate Governance Special Interest Group of the British Academy of Management (BAM). He is on the Editorial Boards of the International Journal of Business Administration, Canada and Amfiteatru Economic Journal, Romania. Samuel has delivered a number of Keynote Speeches at national and international conferences and workshops on CSR and has on two occasions 2008 and 2014 won Emerald’s Highly Commended Literati Network Awards for Excellence. To date, Samuel has edited several books in the field of CSR, Sustainability and Governance and has written six forewords to CSR books. Samuel has served as an external examiner to the following UK Universities – Sunderland, Ulster, Anglia Ruskin, Plymouth, Robert Gordon University, Aberdeen, Teesside University, Middlesbrough, Sheffield Hallam University and Leicester De Montfort University.

Mara Del Baldo is Associate Professor of Financial Accounting and Economics of Sustainability and Accountability at the University of Urbino (Italy), Department of Economics, Society and Politics, School of Economics. Her main research interests include, among others: Corporate Social Responsibility, entrepreneurs and SMEs’ business ethics; territorial responsibility; SMEs strategies of qualitative development and networking strategies; social and environmental accounting, financial reporting, integrated reporting and accounting and gender. She was Visiting professor in several European Universities and she lectured on invitation in various Italian and foreign conferences. She is a member of several Italian (including SIDREA, AIDEA and SISR) and international scientific associations: European Council for Small Business - ECSB -, Centre for Social and Environmental Accounting Research - CSEAR - University of St Andrews, the SPES Institute (Spirituality in Economics and Society, Leuven - Belgium), the CRIMPI (Research Centre on Entrepreneurship and Small-medium firms (Italy), the AFECA (Association des Formations Européennes à la Comptabilité et à l’Audit), the Italian Network on Business Reporting (NIBR) and the European Business Ethics Network (EBEN Italy). Moreover, she is a member of the academic advisory committee in the Global Corporate Governance Institute (USA) and Global network member of Corporate Governance Experts Global Repository (Virtuesinterpress). She serves as editorial board member, associate editor and reviewer of various international scientific journals, including: International Journal of Corporate Social Responsibility, Piccola Impresa/Small Business; International Journal of Society Systems Sciences-IJSSS; Journal of Business Administration Research;  Journal of Modern Accounting and Auditing; International Journal of Business and Management; Sustainability; Economics & Finance;China-USA Business Review and Chinese Business Review; Journal of Management Development;  Management Research Review (MRR); IJSESD International Journal of Social Ecology and Sustainable Development; JSBM Journal of Small Business Management). She served as Editorial Board Member of the Dictionary of Corporate Social Responsibility (Springer, 2015) and she is currently Editorial Member of the Encyclopaedia of Sustainable Management. She published in several journals, such as Accounting History, Meditari Accountancy Research, European Journal of International Management, International Journal of Social Ecology and Sustainable Development, International Journal  Society Systems Science, Journal of Management and Governance, International Journal of Corporate Social Responsibility, among others. She authored several scientific publications, including articles, book chapters on Springer’s Series CSR, Sustainabiliy, Ethics & Governance and conference proceedings. 

Bibliographic information

Industry Sectors
Chemical Manufacturing
Finance, Business & Banking
Consumer Packaged Goods