The Routledge Handbook of Integrated Reporting.

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 &lt -- IR&gt -- 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 -- 23. Integrated reporting and connectivity: exploring connectiveness -- PART VI: Assurance and investors' perspectives on integrated reporting -- 24. The journey to integrated report assurance: different pathways to add credibility and trust to an integrated report -- 25. Integrated reporting and earnings calls: virtuous circle or benchmarking effect? Preliminary insights -- 26. The possibility of achieving sustainability and financial stability through the influence of integrated reporting on investment decisions -- PART VII: Sustainable development and integrated reporting -- 27. Making Sustainable Development Goals happen through integrated thinking and reporting -- 28. Integrated reporting and Sustainable Development Goals in universities -- 29. Reporting on more than just natural capital -- 30. Integrated reporting and the need for specificity: lessons from city-based greenhouse gas measurement and reporting.

This Handbook provides an important summary of developments during the last two decades as well as highlighting how integrated reporting may develop and evolve. It encourages the development of new thinking and topics in the area of integrated reporting as well as showcasing how issues are seen and practiced in different parts of the world.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.