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Toward the Future Perspectives of Business Integrated Measurement and Communication

In: Environmental Accounting and Reporting


  • Mara Baldo

    (University of Urbino Carlo Bo)

  • Ninel Nesheva-Kiosseva

    (New Bulgarian University)


This chapter introduces the topic of integrated reporting (IReporting) and integrated report (IR), which is one of the new frontiers with implications both in terms of academic researches and management applications, on which the scholars who contribute to the development of the Social and Environmental Accounting Research (SEAR) have been confronted in the recent years. This frontier marks the transition from the financial reporting system to the IReporting systems, involving new trajectories and theoretical and political processes.

Suggested Citation

  • Mara Baldo & Ninel Nesheva-Kiosseva, 2017. "Toward the Future Perspectives of Business Integrated Measurement and Communication," CSR, Sustainability, Ethics & Governance, in: Environmental Accounting and Reporting, chapter 0, pages 91-159, Springer.
  • Handle: RePEc:spr:csrchp:978-3-319-50918-1_4
    DOI: 10.1007/978-3-319-50918-1_4

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