03151nam a22004455i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001600153072001600169072002300185072001500208100014200223245012800365250001800493264006900511300006400580336002600644337002600670338003600696347002400732490007200756505030200828520117901130650001602309650002602325650001602351650002602367650002602393710003402419773002602453776003602479776003602515776003602551830007202587856004602659978-3-031-60095-1DE-He21320251030112313.0cr nn 008mamaa240615s2024    sz |    s    |||| 0|eng d  a97830316009517 a10.1007/978-3-031-60095-12doi 4aHF5601-5688 7aKFC2bicssc 7aBUS0010002bisacsh 7aKFC2thema1 aIzzo, Teresa.eauthor.0(orcid)0000-0002-6624-42061https://orcid.org/0000-0002-6624-42064aut4http://id.loc.gov/vocabulary/relators/aut14aThe Integrated Reporting Paradigmh[electronic resource] :bAntecedents, Present and Future Perspectives /cby Teresa Izzo.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Springer,c2024.  aXV, 114 p. 19 illus., 18 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda1 aSIDREA Series in Accounting and Business Administration,x2662-98870 aIntegrated 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.  aIntegrated 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. 0aAccounting. 0aCorporate governance.14aAccounting.24aFinancial Accounting.24aCorporate Governance.2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303160094408iPrinted edition:z978303160096808iPrinted edition:z9783031600975 0aSIDREA Series in Accounting and Business Administration,x2662-988740uhttps://doi.org/10.1007/978-3-031-60095-1