000 03647nam a22005295i 4500
001 978-3-319-02168-3
003 DE-He213
005 20140220082840.0
007 cr nn 008mamaa
008 131127s2013 gw | s |||| 0|eng d
020 _a9783319021683
_9978-3-319-02168-3
024 7 _a10.1007/978-3-319-02168-3
_2doi
050 4 _aHF5601-5688
050 4 _aHF5667-5668.252
072 7 _aKF
_2bicssc
072 7 _aKFCM
_2bicssc
072 7 _aBUS001040
_2bisacsh
072 7 _aBUS001010
_2bisacsh
082 0 4 _a657
_223
100 1 _aBusco, Cristiano.
_eeditor.
245 1 0 _aIntegrated Reporting
_h[electronic resource] :
_bConcepts and Cases that Redefine Corporate Accountability /
_cedited by Cristiano Busco, Mark L. Frigo, Angelo Riccaboni, Paolo Quattrone.
264 1 _aCham :
_bSpringer International Publishing :
_bImprint: Springer,
_c2013.
300 _aXIV, 350 p. 55 illus., 45 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _a1. Towards Integrated Reporting: concepts, elements and principles -- 2. What is sustainability? A review of the concept and its applications -- 3. Annual reports, Sustainability reports and Integrated reports: trends in cor-porate disclosure -- 4. The connectivity of information for the Integrated Reporting -- 5. Materiality and assurance: building the link -- 6. Stakeholder engagement -- 7. “Integrating” Business Model and Strategy -- 8. Performance Measurement and Capitals -- 9. Integrated Reporting and Value-based Cost Management – A Natural Union -- 10. Approaching Risk Management from a new integrated perspective -- 11. The characteristics of integrated reporting in multinational enterprises -- 12. Towards Integrated Reporting in the Public Sector -- 13. The case of Eni -- 14. The case of Enel -- 15. The case of Vodacom Group -- 16. The case of Smithfield Foods -- 17. The case of Monnalisa -- 18. The case of Eskom -- 19. The case of HERA -- 20. The case of Auditor-General of South Africa.
520 _aThis book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
650 0 _aEconomics.
650 0 _aEthics.
650 0 _aAuditing.
650 1 4 _aEconomics/Management Science.
650 2 4 _aAccounting/Auditing.
650 2 4 _aNon-Profit Enterprises/Corporate Social Responsibility.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aEthics.
700 1 _aFrigo, Mark L.
_eeditor.
700 1 _aRiccaboni, Angelo.
_eeditor.
700 1 _aQuattrone, Paolo.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783319021676
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-319-02168-3
912 _aZDB-2-SBE
999 _c96577
_d96577