Toward the Future Perspectives of Business Integrated Measurement and Communication

Mara Baldo and Ninel Nesheva-Kiosseva ()
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Mara Baldo: University of Urbino Carlo Bo

Chapter Chapter 4 in Environmental Accounting and Reporting, 2017, pp 91-159 from Springer

Abstract: Abstract This chapter introduces the topic of integrated reporting (IReporting) and integrated report (IR), which is one of the new frontiers with implications both in terms of academic researches and management applications, on which the scholars who contribute to the development of the Social and Environmental Accounting Research (SEAR) have been confronted in the recent years. This frontier marks the transition from the financial reporting system to the IReporting systems, involving new trajectories and theoretical and political processes.

Keywords: Corporate Social Responsibility; Corporate Social Responsibility Activity; Intellectual Capital; Global Reporting Initiative; Sustainability Reporting (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-50918-1_4

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DOI: 10.1007/978-3-319-50918-1_4

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