The Integrated Reporting Paradigm (Record no. 60748)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03508nam a22005295i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-031-60095-1 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251030112313.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240615s2024 sz | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783031600951 |
| -- | 978-3-031-60095-1 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-031-60095-1 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5601-5688 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Izzo, Teresa. |
| Relator term | author. |
| Authority record control number | (orcid)0000-0002-6624-4206 |
| -- | https://orcid.org/0000-0002-6624-4206 |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 78726 |
| 245 14 - TITLE STATEMENT | |
| Title | The Integrated Reporting Paradigm |
| Medium | [electronic resource] : |
| Remainder of title | Antecedents, Present and Future Perspectives / |
| Statement of responsibility, etc. | by Teresa Izzo. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. 2024. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cham : |
| Name of producer, publisher, distributor, manufacturer | Springer Nature Switzerland : |
| -- | Imprint: Springer, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XV, 114 p. 19 illus., 18 illus. in color. |
| Other physical details | online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | text file |
| Encoding format | |
| Source | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research -- Assessing the state of the IR research field: A Structured Literature Review -- Final remarks and future research directions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57622 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57663 |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57622 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57570 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 57663 |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer Nature eBook |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031600944 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031600968 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Printed edition: |
| International Standard Book Number | 9783031600975 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | SIDREA Series in Accounting and Business Administration, |
| International Standard Serial Number | 2662-9887 |
| 9 (RLIN) | 70944 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1007/978-3-031-60095-1">https://doi.org/10.1007/978-3-031-60095-1</a> |
| 912 ## - | |
| -- | ZDB-2-BUM |
| 912 ## - | |
| -- | ZDB-2-SXBM |
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