03508nam a22005295i 4500 978-3-031-60095-1 DE-He213 20251030112313.0 cr nn 008mamaa 240615s2024 sz | s |||| 0|eng d 9783031600951 978-3-031-60095-1 10.1007/978-3-031-60095-1 doi HF5601-5688 KFC bicssc BUS001000 bisacsh KFC thema Izzo, Teresa. author. (orcid)0000-0002-6624-4206 https://orcid.org/0000-0002-6624-4206 aut http://id.loc.gov/vocabulary/relators/aut 78726 The Integrated Reporting Paradigm [electronic resource] : Antecedents, Present and Future Perspectives / by Teresa Izzo. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Springer, 2024. XV, 114 p. 19 illus., 18 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda SIDREA Series in Accounting and Business Administration, 2662-9887 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. 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. Accounting. 57622 Corporate governance. 57663 Accounting. 57622 Financial Accounting. 57570 Corporate Governance. 57663 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031600944 Printed edition: 9783031600968 Printed edition: 9783031600975 SIDREA Series in Accounting and Business Administration, 2662-9887 70944 https://doi.org/10.1007/978-3-031-60095-1 ZDB-2-BUM ZDB-2-SXBM 60748 60748