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Leading practices in Integrated Reporting

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    Rights statement: © Quattrone, P., Busco, C., Frigo, M. L., & Riccaboni, A. (2014). Leading practices in Integrated Reporting. Strategic Finance (pp. 23-32).

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http://www.imanet.org/PDFs/Public/SF/2014_09/09_2014_busco.pdf
Original languageEnglish
Pages23-32
JournalStrategic Finance
StatePublished - Sep 2014

Abstract

Integrated Reporting (IR) is making the leap from promising concept to powerful
practice. Released at the end of 2013 by the International Integrated
Reporting Council (IIRC), a global coalition of regulators, investors, companies,
standards setters, the accounting profession, and nongovernmental organizations
(NGOs), the IR Framework has been robustly tested and piloted in
25 countries. As we described in the article “Redefining Corporate Accountability
through Integrated Reporting” (Strategic Finance, August 2013) and in
our book Integrated Reporting: Concepts and Cases that Redefine Corporate
Accountability (Springer, 2013), the Framework was co-created with business
and investors and provides an “open” platform for IR to move toward the
mainstream. To shed light on the way in which IR is currently being adopted
and reflect on the possible opportunities ahead for management accountants
and finance professionals, we will explore some leading examples of integrated
reporting at Lawson, Inc.; Eni; and SAP.

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