© 2020

Implementing Integrated Reporting

Lessons from the Field


Part of the SpringerBriefs in Accounting book series (BRIEFSACCOUNTING)

Table of contents

  1. Front Matter
    Pages i-xxii
  2. Cristiana Bernardi
    Pages 1-11
  3. Cristiana Bernardi
    Pages 13-23
  4. Cristiana Bernardi
    Pages 25-36
  5. Cristiana Bernardi
    Pages 37-55
  6. Cristiana Bernardi
    Pages 57-68
  7. Cristiana Bernardi
    Pages 69-81

About this book


Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see.

Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.


Integrated Reporting IR IR case studies Corporate reporting Integrated thinking Life cycle assessment Green communication initiative Eni Energy companies

Authors and affiliations

  1. 1.The Open University Business SchoolThe Open UniversityMilton KeynesUK

About the authors

Cristiana Bernardi was awarded a PhD in Accounting from Roma Tre University in May 2015. She currently works as a lecturer in accounting at The Open University Business School. Her main research interest is financial reporting, particularly voluntary and mandatory disclosures on non-financial performance – an area that includes integrated reporting and corporate social responsibility reporting.


Bibliographic information

Industry Sectors
Finance, Business & Banking