Integrated Reporting: A New Accounting Disclosure

Front Matter....Pages i-xxviii
Integrated Reporting: The IIRC Framework....Pages 1-18
Strategy and Business Model in Integrated Reporting....Pages 19-36
Value Creation: A Core Concept of Integrated Reporting....Pages 37-57
Empirical Evidence on Current Integrated Reporting Practices....Pages 59-79
Integrated Reporting: Precursor of a Paradigm Shift in Corporate Reporting?....Pages 81-108
Integrated Reporting: When, Why and How Did It Happen?....Pages 109-116
Integrated Report: The Cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A....Pages 117-138
The Influence of Institutional Investors on Companies’ Disclosure....Pages 139-153
The Influence of Corporate Governance on the Adoption of The Integrated Report: A first Study on IIRC Pilot Programme....Pages 155-179
Institutional Determinants of IR Disclosure Quality....Pages 181-203
Enterprise Risk Management and Integrated Reporting: Is There a Synergism?....Pages 205-230
The Integrated Reporting and the Conference Calls Content....Pages 231-252
The Relationship Between Integrated Reporting and Cost of Capital....Pages 253-268
Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting....Pages 269-286
IR: The Big Promise and the Expectation Gap....Pages 287-300
Back Matter....Pages 301-312