The Connectivity of Information for the Integrated Reporting

Sergio Paternostro ()
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Sergio Paternostro: University of Palermo

Chapter 4 in Integrated Reporting, 2013, pp 59-77 from Springer

Abstract: Abstract The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes three different approaches to the construction of an Integrated Report, also providing examples to illustrate the main features of each approach. Then, the chapter suggests the need to further explore the role of connectivity for a global and integrated reporting system.

Keywords: Corporate Governance; Cash Flow; Intellectual Capital; Global Report Initiative; Sustainability Report (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-02168-3_4

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DOI: 10.1007/978-3-319-02168-3_4

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