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Integrated Reporting pp 169–183Cite as

Integrated Report: Is it a Strong or Weak Accountability Tool?

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

Abstract

The paper aims to develop a specific research template able to support researchers in analyzing the quality of an organizational IR, in terms of degree of accountability towards the stakeholders. The research template makes an original contribution to the IR literature simplifying the elements to consider to express an evaluation about the degree of accountability followed by the organization in disclosing IR, an issue on which there is a concern in the IR literature. On the other hand, the research template introduces subjective elements, both in the selection of the key dimensions included in the research framework, and because observations and conclusions are based on the authors’ analysis under an interpretative approach.

Although the paper is the result of an equal joint effort by the authors, their primary individual contributions are reflected in the following of sections of the paper. Antonella Silvestri: Sects. 9.3 and 9.4; Stefania Veltri: Sects. 9.1 and 9.2.

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Notes

  1. 1.

    Among the voluntary reports we can comprehend the Corporate Governance (CG) report, the Intellectual capital(IC) reports, the corporate social responsibility report (CSR), the environmental report, the sustainability report (SR), which includes environmental and CSR issues. In the paper, the term CSR and SR will be used interchangeably.

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Author information

Authors and Affiliations

  1. Department of Business Administration and Law, University of Calabria, Rende, Italy

    Antonella Silvestri & Stefania Veltri

Authors
  1. Antonella Silvestri
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  2. Stefania Veltri
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Corresponding author

Correspondence to Stefania Veltri .

Editor information

Editors and Affiliations

  1. Guildhall Faculty of Business and Law, London Metropolitan University, London, UK

    Samuel O. Idowu

  2. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

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Silvestri, A., Veltri, S. (2019). Integrated Report: Is it a Strong or Weak Accountability Tool?. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_9

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