Integrated Reporting Concepts and Cases that Redefine Corporate Acco
This 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 accepte
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rated Reporting Concepts and Cases that Redefine Corporate Accountability
Integrated Reporting
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Cristiano Busco • Mark L. Frigo Angelo Riccaboni • Paolo Quattrone Editors
Integrated Reporting Concepts and Cases that Redefine Corporate Accountability
Foreword by Sabina Ratti
Editors Cristiano Busco J.E. Cairnes School of Business & Economics National University of Ireland Galway Ireland
Mark L. Frigo Kellstadt Graduate School of Business DePaul University Chicago Illinois USA
Angelo Riccaboni University of Siena Siena Italy
Paolo Quattrone The University of Edinburgh Edinburgh United Kingdom
This publication was grant-aided by the Publications Fund of National University of Ireland Galway / Rinneadh maoiniu´ ar an bhfoilseacha´n seo trı´ Chiste Foilseacha´n Ollscoil na hE´ireann, Gaillimh ISBN 978-3-319-02167-6 ISBN 978-3-319-02168-3 (eBook) DOI 10.1007/978-3-319-02168-3 Springer Cham Heidelberg New York Dordrecht London Library of Congress Control Number: 2013954808 # Springer International Publishing Switzerland 2013 This work is subject to copyright. All rights are reserved 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. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. 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. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Foreword
Integrated Reporting is arguably the current frontier of corporate reporting. The demands on corporate reports are growing rapidly in parallel with stakehold
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