Abstract
The chapter guides the reader in a tour along the development of Integrated Reporting. Most of the emerging literature on Integrated Reporting has identified the sustainability report as being the necessary antecedent. However, a deep understanding of Integrated Reporting requires one to consider similarities and differences with other documents produced annually by an organization. The chapter provides an overview of different accountability tools generally adopted for accountability purposes (annual report, corporate governance report, corporate social responsibility report and intellectual capital report), driving the reader to a panoramic view of the two different frameworks on integrated reporting developed so far: the South Africa Integrated Reporting Framework and the International <IR> Framework. Some reflections on the challenges of Integrated Reporting conclude the chapter, leading the reader to the last chapter, where a case study analyzing the ongoing management accounting change process toward the adoption of the Integrated Reporting in a public organization is discussed.
This chapter was written by Francesca Manes Rossi.
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Katsikas, E., Manes Rossi, F., Orelli, R.L. (2017). Principles, Concepts and Elements of Integrated Reporting. In: Towards Integrated Reporting . SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-47235-5_3
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