Integrated Reporting: Development and State of Art —The Italian Case in the International Context

Filippo Vitolla, Nicola Raimo and Elbano De Nuccio

International Journal of Business and Management, 2021, vol. 13, issue 11, 233

Abstract: The attention to integrated reporting has more and more increased, since the birth, in 2010 of IIRC, to the present day. This practice, in recent years, is arousing the interest not only of practitioners, but also of academics. In this perspective, the reconstruction of the development process and a series of in-depth analyses on the topic can represent an important source of information for practitioners and a solid basis for future research by academics. This study aims to meet this dual need through a reconstruction of the development process and an analysis of the benefits and of the current state of integrated reporting in the world. The study also presents an important focus on the situation of integrated reporting in Italy by virtue of the recent implementation of Legislative Decree n. 254 of December 30, 2016. This rule provides for the obligation to prepare a non-financial statement starting from the year 2017 and offers many insights on the progress of integrated reporting. The study shows the central, but not unique role of legislation in the adoption and dissemination of integrated reporting.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:13:y:2021:i:11:p:233

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