Abstract
This chapter analyses the Integrated Report of Smithfield Foods, a North American company operating in the food industry. The purpose is to examine the content elements and principles of this company’s Integrated Report in light of the guidelines provided by the Consultation Draft issued by the International Integrated Reporting Council. The aim is to compare the structure of this report with the guidelines of the Consultation Draft, in order to discuss their applicability and adaptability to companies operating in the food industry.
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- 1.
The Consultation Draft was published by the IIRC in April 2013. It was developed following the analysis of responses to the 2011 Discussion Paper “Towards Integrated Reporting—Communicating Value in the 21st Century”, the publication of a draft outline in July 2012 and a prototype framework in November 2012.
- 2.
The IR of Smithfield Foods, Inc. is publically available at http://www.smithfieldfoods.com/our-company/our-mission-values/download-integrated-report/.
- 3.
The information and data about the company in this chapter have been extracted from the official website of Smithfield Foods, Inc. (http://www.smithfieldfoods.com) and from its 2012 Integrated Report.
- 4.
References
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© 2013 Springer International Publishing Switzerland
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Smaldore, L.G., Cavazzoni, C. (2013). The Case of Smithfield Foods. In: Busco, C., Frigo, M., Riccaboni, A., Quattrone, P. (eds) Integrated Reporting. Springer, Cham. https://doi.org/10.1007/978-3-319-02168-3_16
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DOI: https://doi.org/10.1007/978-3-319-02168-3_16
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