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Monografía
monografia Rebiun35966404 https://catalogo.rebiun.org/rebiun/record/Rebiun35966404 m d cr ||||||||||| 200516s2020 xx o ||| 0 eng d 9781000071344 1000071340 UPCT u666802 EBLCP eng EBLCP OCLCL OCLCQ 658.15/12 OCoLC 23/eng/20240417 Hsiao, Pei-Chi Kelly The Routledge Handbook of Integrated Reporting electronic resource].] Milton Taylor & Francis Group 2020 Milton Milton Taylor & Francis Group 1 online resource (515 p.). 1 online resource (515 p.). Routledge International Handbooks Ser Description based upon print version of record 23. Integrated reporting and connectivity: exploring connectiveness Cover -- Half Title -- Endorsements -- Title Page -- Copyright Page -- Table of Contents -- List of figures -- List of tables -- Notes on contributors -- 1. Introduction to The Routledge Handbook of Integrated Reporting: an overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research -- PART I: Evolution and aspirations of integrated reporting -- 2. The International Integrated Reporting Council's agenda of moving integrated reporting towards global adoption by 2025 3. The Integrated Reporting Committee of South Africa: on the balance of integrated reporting -- 4. The fourth wave is integrated reporting: a practitioner's perspective -- 5. Integrated reporting: the management accounting perspective of a professional accounting body -- 6. A case study on (and case for) integrated reporting and integrated thinking: relevance to a not-for-profit professional accounting association -- PART II: Critical reflections on the development of integrated reporting 7. The Framework: an example of what unfortunately happens when people who fail to comprehend the meaning of 'accountability' take control of an important reporting initiative -- 8. The IIRC's journey: from sustainability to investor value -- 9. Integrated reporting: reflections from a critical dialogic perspective -- 10. Are integrated reporting and IFRS competing frameworks? -- 11. From Skandia and the Church of Intellectual Capital to the mythical Church of the International Integrated Reporting Council -- PART III: Current integrated reporting knowledge and future research opportunities 12. Archival research informing the dual objective of integrated reporting -- 13. Integrated reporting assurance: state of the art, current issues, future challenges and research opportunities -- 14. The impact of governance on integrated reporting: a literature review -- 15. Integrated reporting in the public sector -- PART IV: Implementation of IT and IR -- 16. Integrated thinking or integrated reporting, which comes first? -- 17. Managing and measuring social impact through integrated thinking and reporting: the case of a European university 18. Integrated reporting preparers: mode of cognition, stakeholder salience and integrated thinking in action -- 19. Integrated thinking for stakeholder engagement: a processing model for judgments and choice in situations of cognitive complexity -- PART V: The content of integrated reports -- 20. Integrated reporting adoption with no substantial changes: a case study of a large chemical producer -- 21. Is the integrated report a potential source of information on sustainable value creation? -- 22. Integrated reporting in practice: practical insights into implementing integrated reporting Maroun, Warren de Villiers, Charl Print version Hsiao, Pei-Chi Kelly. The Routledge Handbook of Integrated Reporting Milton : Taylor & Francis Group,c2020 9780367233853 Routledge International Handbooks Ser