Abstract Recently, the International Integrated Reporting Council has published an
integrated reporting framework stimulating major further development in corporate reporting …

This book is a timely addition to the fast-growing international debate on Integrated
Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting …

The chapter analyzes the concept of value creation the International Integrated Reporting
Council expresses in its Framework and its constructive components of stocks and flows of …

This chapter has three main aims. First, it discusses the concept of Integrated Report (IR) as
a privileged instrument of companies' voluntary disclosure practices that answers to the …

U poslednjoj deceniji korporativno izveštavanje prolazi kroz značajan evolutivni proces.
Uloga i značaj stejkholdera za uspešno poslovanje kompanija u dugom roku, kao i značajne …

Mein besonderer Dank gilt meinem Doktorvater, Herrn Prof. Dr. Axel Haller. Seine
wertvollen Anregungen und sein uneingeschränkter Rückhalt haben maßgeblich zum …

The integrated reporting (IR) represents the most recent proposal in the field of Corporate
Social Disclosure (CSD), but not only. In fact, as discussed below in this chapter, it applies a …

Integrated Reporting (IR) has emerged as a new corporate reporting approach to
communicating to stakeholders about organisational value creation. IR is expected to …

Integrated reporting system is not a brand new territory, but a restructuring output of existing
reporting components. In this respect, the authors' underlying cause for investigation is that …

DESIGN/METHODOLOGY/APPROACH: The quantitative and qualitative content analysis of
value creation model disclosures in integrated reporting was performed. The quality of …