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 accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual "integrated report" whichdescribes value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over...

Covering the theoretical and practical aspects of integrated reporting, this volume provides a fresh perspective that elaborates one of the most promising paradigms for redefining corporate reporting in today's highly problematic business environment.