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The Case of HERA

In: Integrated Reporting

Author

Listed:
  • Pasquale Ruggiero

    (Brighton Business School, University of Brighton
    University of Siena)

  • Patrizio Monfardini

    (University of Cagliari)

Abstract

In the raising complexity of the environment within which companies have to currently operate, the drawing up of integrated reporting seems to be one of the most challenging and demanding tasks for any company, which have to deal both with an increasing number of powerful stakeholders and provide its managers with increasingly complex and useful information. The present chapter analyses the approach and the experience of the HERA Group. We will outline the business features, its evolution since operations began and the similarities and differences of the HERA Sustainability Report with the Integrated Reporting framework. This case study is an important and informative example of how integrated reporting is a useful tool for governing particular kind of firm such as HERA. It is owned by both private investors and public administrations whilst operating in the public services sector.

Suggested Citation

  • Pasquale Ruggiero & Patrizio Monfardini, 2013. "The Case of HERA," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 19, pages 313-330, Springer.
  • Handle: RePEc:spr:sprchp:978-3-319-02168-3_19
    DOI: 10.1007/978-3-319-02168-3_19
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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    2. Can Tansel Kaya & A. Engin Erguden & A.R Zafer Sayar, 2016. "Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 29-34, January.
    3. repec:hur:ijaraf:v:5:y:2015:i:1:p:29-34 is not listed on IDEAS

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