Gebundenes Buch

The Routledge Handbook of Integrated Reporting

Beschreibung

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.

This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses.

Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Autor

Charl de Villiers is an expert on Integrated Reporting; Professor of Accounting, the University of Auckland, New Zealand; a professor at the University of Pretoria, South Africa; an adjunct professor at several other universities; and a research fellow at the Centre for Sustainability Management, Leuphana University Lüneburg, Germany.

Pei-Chi Kelly Hsiao is a lecturer at the School of Accounting, Finance, and Economics, the University of Waikato, New Zealand. Her research interests include corporate disclosure, sustainability accounting, integrated reporting and investment decision-making.

Warren Maroun is a professor at the School of Accountancy, University of the Witwatersrand, South Africa. He has served on integrated reporting working groups for the Independent Regulatory Board for Auditors and Integrated Reporting Committee of South Africa.

Produktdetails

• Routledge International Handbooks
• Verlag: Routledge / Taylor & Francis
• Seitenzahl: 486
• Englisch
• Abmessung: 29mm x 174mm x 246mm
• Gewicht: 1140g
• ISBN-13: 9780367233853
• Artikelnr.: 59640678

Rezensionen

"Integrated reporting and the prospect of integrated thinking has attracted huge interest amongst practitioners, researchers and policy setters. It is a potential game changer. This book is a must for all those captivated by the prospect of a reporting framework that influences what organisations focus on - from profit to creating value that encompasses overall well-being and to seeing the organisation as part of society. The book provides critical reflection on the framework, discusses the practicalities of implementation, considers future directions for integrated reporting and assurance and areas for further research. Its authors are leaders that have implemented integrated reporting in their organisations, leading technical experts and leading academic researchers and thinkers." - Carol Adams, Integrated Reporting Expert, Non-executive Director, Professor of Accounting, Durham University, UK, and Swinburne Business School, Australia