The landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time.

Redefining corporate accountability through integrated reporting: what happens when values and value creation meet? / Busco, Cristiano; Mark L., Frigo; Paolo, Quattrone; Angelo, Riccaboni. - In: STRATEGIC FINANCE. - ISSN 1524-833X. - 8:August(2013), pp. 33-41.

Redefining corporate accountability through integrated reporting: what happens when values and value creation meet?

BUSCO, CRISTIANO;
2013

Abstract

The landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time.
Integrated Reporting; Accountability: Value Creation
Redefining corporate accountability through integrated reporting: what happens when values and value creation meet? / Busco, Cristiano; Mark L., Frigo; Paolo, Quattrone; Angelo, Riccaboni. - In: STRATEGIC FINANCE. - ISSN 1524-833X. - 8:August(2013), pp. 33-41.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11385/160813
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