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020 _a9783031600951
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024 7 _a10.1007/978-3-031-60095-1
_2doi
050 4 _aHF5601-5688
072 7 _aKFC
_2bicssc
072 7 _aBUS001000
_2bisacsh
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_2thema
100 1 _aIzzo, Teresa.
_eauthor.
_0(orcid)0000-0002-6624-4206
_1https://orcid.org/0000-0002-6624-4206
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_978726
245 1 4 _aThe Integrated Reporting Paradigm
_h[electronic resource] :
_bAntecedents, Present and Future Perspectives /
_cby Teresa Izzo.
250 _a1st ed. 2024.
264 1 _aCham :
_bSpringer Nature Switzerland :
_bImprint: Springer,
_c2024.
300 _aXV, 114 p. 19 illus., 18 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
505 0 _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.
520 _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.
650 0 _aAccounting.
_957622
650 0 _aCorporate governance.
_957663
650 1 4 _aAccounting.
_957622
650 2 4 _aFinancial Accounting.
_957570
650 2 4 _aCorporate Governance.
_957663
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9783031600944
776 0 8 _iPrinted edition:
_z9783031600968
776 0 8 _iPrinted edition:
_z9783031600975
830 0 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
_970944
856 4 0 _uhttps://doi.org/10.1007/978-3-031-60095-1
912 _aZDB-2-BUM
912 _aZDB-2-SXBM
999 _c60748
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