Integrated Reporting

Francesca Magli () and Andrea Amaduzzi ()
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Francesca Magli: University of Milano-Bicocca
Andrea Amaduzzi: University of Milano-Bicocca

Chapter Chapter 7 in Innovations in Corporate Reporting, 2025, pp 237-275 from Springer

Abstract: Abstract This chapter examines the concept of Integrated Reporting (IR) and its global implementation, focusing on the integration of financial, non-financial, and sustainability information. It introduces the evolution and importance of Integrated Reporting as a comprehensive corporate communication tool that blends financial and non-financial information to offer a holistic view of business performance. The second section presents an overview of how integrated reporting is adopted worldwide, showing the global push toward transparent and cohesive reporting. The third section covers the role of the International Integrated Reporting Council (IIRC) and the Framework, discussing its adoption in various countries, the connection between IR and sustainability, and how IR compares with traditional financial reporting. The next section explores integrated thinking, focusing on how companies apply IR to communicate their business models, the concept of materiality, and how technology enhances the efficiency of IR. The final section compares different reporting frameworks, showcasing how integrated reporting stands out by combining financial and non-financial elements for a more comprehensive, forward-looking view of a company’s value creation process.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-80404-5_7

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DOI: 10.1007/978-3-031-80404-5_7

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