Integrated Reporting in Small and Medium Enterprises: Issues and Perspectives from Italy

Mara Baldo
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Mara Baldo: University of Urbino Carlo Bo

A chapter in Current Issues in Corporate Social Responsibility, 2018, pp 195-215 from Springer

Abstract: Abstract The work discusses the most critical aspects faced by SMEs in releasing an integrated report and adapting the Integrated Reporting (IR) principlesPrinciples to their needs and features. After presenting the literature framework, the paper analyses a case-studyCase-study relative to a medium-sized company belonging to the Italian Network Business Reporting working groupWorking group , which has been involved in the drafting processProcess of the GuidanceGuidance for IR in SMEs. Results emphasize the need for simplifying concepts such us materialityMateriality , integrated thinkingIntegrated thinking and connectivityConnectivity and understanding the benefits deriving from the IR adoption. The work has both theoretical and practical implications, since it contributes to nourish a research field which has not been adequately investigated and support the diffusion of IR among SMEs and practitioners, by emphasizing the SMEs’ possible approach toward “the IR journey”.

Keywords: Integrated Reporting (IR); Working groupWorking Group; materialityMateriality; connectivityConnectivity; processProcess (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-70449-4_13

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DOI: 10.1007/978-3-319-70449-4_13

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