Integrated Reporting A New Accounting Disclosure
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting,
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INTEGRATED REPORTING A NEW ACCOUNTING DISCLOSURE
Integrated Reporting
Chiara Mio Editor
Integrated Reporting A New Accounting Disclosure
Editor Chiara Mio Ca’ Foscari University Venice, Italy
ISBN 978-1-137-55148-1 ISBN 978-1-137-55149-8 DOI 10.1057/978-1-137-55149-8
(eBook)
Library of Congress Control Number: 2016950087 © The Editor(s) (if applicable) and The Author(s) 2016 The author(s) has/have asserted their right(s) to be identified as the author(s) of this work in accordance with the Copyright, Designs and Patents Act 1988. This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Cover illustration: © Stocktrek Images, Inc. / Alamy Stock Photo Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Macmillan Publishers Ltd. London
Foreword
Preface by Paul Druckman, Chief Executive Officer, International Integrated Reporting Council. The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. The coalition is promoting communication about value creation as the next step in the evolution of corporate reporting.
Organizations looking to evolve their approach to corporate reporting need evidence that has academic rigour so they can see for themselves the effects of Integrated Reporting in terms of market performance, giving them the overall picture. That is why this book is so important for IR, to build on the extraordinary momentum that has been building over the last few years. Demonstrating, for example, the belief by investors that IR has the potential to be the future of corporate reporting. This book enables me to understand, as CEO of the IIRC, what we should be focusing on and what the market needs from us as we advocate corporate reporting reform. A lot has changed since the turn of the millennium. Technology has developed faster than anyone could have imagined. Globaliza
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