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Towards Integrated Reporting: Concepts, Elements and Principles

In: Integrated Reporting

Author

Listed:
  • Cristiano Busco

    (School of Business and Economics, National University of Ireland)

  • Mark L. Frigo

    (Kellstadt Graduate School of Business & Driehaus College of Business, DePaul University)

  • Paolo Quattrone

    (University of Edinburgh Business School)

  • Angelo Riccaboni

    (University of Siena)

Abstract

Integrated Reporting is a process that results in communicating—through the annual integrated report—value creation over time. The purpose of this chapter is to introduce the idea and the logic underpinning Integrated Reporting, shed light on the reasons that enabled the debate on Integrated Reporting to gain relevance over the recent years, and illustrate the features of the Consultation Draft released by the International Integrated Reporting Council on April 2013. In doing so, we focus our attention on a brief review of the fundamental concepts, content elements and guiding principles proposed within the Consultation Draft. We end the chapter with some reflections on the challenges ahead for Integrated Reporting, and on the potential impact of its adoption on the role of the management accounting function.

Suggested Citation

  • Cristiano Busco & Mark L. Frigo & Paolo Quattrone & Angelo Riccaboni, 2013. "Towards Integrated Reporting: Concepts, Elements and Principles," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 1, pages 3-18, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_1
    DOI: 10.1007/978-3-319-02168-3_1
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    Cited by:

    1. Jihai Lu & Sohail Ahmad Javeed & Rashid Latief & Tao Jiang & Tze San Ong, 2021. "The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan," IJERPH, MDPI, vol. 18(11), pages 1-22, May.
    2. Maria Federica Izzo & Alberto Dello Strologo & Fabrizio Granà, 2020. "Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    3. Mohammad Hariri, 2022. "Relationship between Corporate Information Disclosure and Financial Performance in Saudi Arabia," International Business Research, Canadian Center of Science and Education, vol. 15(3), pages 1-18, March.
    4. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.
    5. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.

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