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Dissertations / Theses on the topic 'Integrated Reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Comin, Gabriele Valentino <1989&gt. "Integrated Reporting: un'analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6767.

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L'elaborato tratta della disciplina dell'Integrated Reporting (IR) e delle sue linee guida emesse nel 2013 dall'IIRC (International Integrated Reporting Council). Viene svolta un'analisi empirica sulle società che hanno aderito al Pilot Programme e viene data una votazione in termini di aderenza rispetto al quadro IR internazionale. Infine, dopo aver classificato i risultati, vengono trattati i casi di maggior efficacia in termini di conformità rispetto al Framework.

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2

Francescon, Andrea <1987&gt. "Integrated Reporting: una nuova prospettiva." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2129.

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La tesi si sviluppa in cinque capitoli seguendo un percorso preciso da me elaborato e che porta partendo da una prospettiva generale ad addentrarsi nel cuore della dottrina della rendicontazione con specifica analisi del nuovo report integrato. Il primo capito fa da introduzione all’argomento e tratta l’importanza del concetto di sostenibilità nella nostra epoca, dapprima trattato con superficialità questo argomento ha pian piano ottenuto l’attenzione della dottrina e non solo. Sebbene molti sforzi debbano venire ancora compiuti grandi passi avanti sono stati fatti per cercare di migliorare le

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3

Gamalero, Alessandro <1990&gt. "INTEGRATED REPORTING: A CONNNECTIVITY ANALYSIS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/5284.

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Questo lavoro si focalizza sulla connectivity, la quale è uno dei principi guida alla base dell’Integrated Reporting. Tale principio, ha il merito di mostrare un quadro olistico delle combinazioni e dipendenze degli elementi che influenzano la creazione di valore nel tempo per un’impresa. Essa, infatti, permette di tradurre l’integrated thinking in azioni concrete che influiscano nelle strategie, nelle decisioni e nelle analisi delle performance aziendali. Nonostante la sua centralità nel tema della rendicontazione integrata, a causa della sua natura complessa e multiforme non sussiste un effe

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4

Manjgafić, Asmir. "Integrated Reporting on Human Capital perspectives." Thesis, Högskolan i Jönköping, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21304.

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5

Vendrame, Elena <1993&gt. "Integrated Reporting Process: Its Relevant Issues." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13828.

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The work aims at describing the new form of reporting: the Integrated Reporting process. The relavant issues analyzed will be the Materiality of information, the Connectivity of information and the Assurance process.The ultimate objective consists of providing the reader with a more detailed insight on how the organization have to deal with the future reporting process and its main challenges.

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6

Abdel-Hamid, Tarek K. "Integrated financial reporting for a small business." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28298.

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7

Hannen, Stefan [Verfasser]. "Integrated Reporting : Useful for investors? / Stefan Hannen." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2017. http://d-nb.info/1144802954/34.

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Polito, Silvia <1988&gt. "Integrated Reporting e Contesto Culturale: Un'Analisi Internazionale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/5843.

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la tesi riguarda l'analisi di come i contesti culturali riescano ad impattare nella formulazione dell'Integrated Report. Un'analisi tra contesti culturali riguardanti i paesi sviluppati, messi a paragone con i contesti culturali emergenti

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9

Guzzon, Lorenzo <1990&gt. "Integrated reporting per le società sportive professionistiche." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7706.

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Costa, Vanessa <1995&gt. "Integrated Reporting, Obiettivi di Sostenibilità e Remuneration." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15416.

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L’argomento trattato nel seguente elaborato considera la definizione e le potenzialità del report integrato come strumento per mostrare ai propri stakeholder le prospettive di creazione di valore di lungo termine dell’azienda. Viene condotto un breve excursus sul contesto attuale, facendo riferimento a concetti chiave come ad esempio la definizione di sviluppo sostenibile, il rapporto Bruntland, l’IIRC e la legislazione europea in materia di non-Financial disclosure. Successivamente, si è procede riportando le principali constatazioni riscontrate in merito a come elementi legati all’ambiente l

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Schivo, Giorgia <1995&gt. "The role of infographics in Integrated Reporting." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17271.

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Infographics can make a major difference to the integrated report by growing the engagement and awareness of the audience. Take, for example, a business summary page: when it is viewed as a plain body of text, there is a fair risk that the readers will skim over it if they read it at all. Showing this information in a visual manner, using symbols, callouts, and color, can create a sense of excitement and understanding, where the most important detail is highlighted for the audience. This will boost awareness and help communicate the main message to customers, but it will also lead to improved

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12

Goldman, Jonny. "Integrated reporting : inspiring companies to integrate sustainability into their business strategy and practice?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15531.

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This research focuses on the potential convergence between the 'form' of corporate sustainability (CS), represented by selected South African companies' integrated reports (IRs), and the underlying 'substance' of CS, being the integration of sustainability into companies' strategy and operations. The research also explores the extent to which organisational culture and management systems underpin and operationalise integrated reporting (IR) and CS. The research is approached from two perspectives: firstly, the research investigates the strategies and implementation of IR and CS independent of

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Anand, Aakriti. "Why the U.S. Needs to Implement Integrated Reporting." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1939.

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In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and

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Doardo, Daniela <1988&gt. "Integrated Reporting e criticità rispetto al modello tradizionale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2188.

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Oggetto della tesi è il report integrato: un nuovo modo di comunicare l’informazione da parte delle aziende, si cerca di comprenderne le caratteristiche fondamentali, gli avvenimenti che inducono ad una sua adozione, le modalità di realizzazione. L’Integrated Reporting contiene al suo interno informazioni che sono material per i destinatari dell’informativa stessa, quindi non soltanto finanziarie, ma anche non. Viene confrontato con il modello tradizionale di rendicontazione ossia con il bilancio d’esercizio e con il report di sostenibilità, mettendo in luce le criticità per il suo sviluppo.

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Canzian, Mauro <1990&gt. "Integrated Reporting: un confronto con gli Annual Reports." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6855.

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L’internazionalizzazione dei mercati, la crescente sensibilità alle tematiche socio-ambientali, la progressiva consapevolezza della multidimensionalità del valore, nonché la pressione dell’attuale crisi finanziaria, hanno reso sempre più evidente il ruolo che le imprese svolgono nel mantenimento di un ambiente sostenibile. In questa prospettiva, le attuali forme di reporting presentano qualche limite nell’evidenziazione del vero valore creato dalle organizzazioni ed esistono delle forze di cambiamento e delle pressioni derivanti dalla comunità nel complesso che spingono verso un miglioramento

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Petersen, Herman, and Joacim Svensson. "Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30103.

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Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an i

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Calvagno, Francesco <1987&gt. "Integrated Reporting: analisi dei casi del Pilot Programme IIRC." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/2977.

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La tesi tratta il tema dell’integrated reporting (o report integrato), un argomento particolarmente attuale che sta interessando il mondo del business e dell’accounting. Si tratta di un approccio innovativo al reporting aziendale, che riunisce in un unico documento l’informativa economico-finanziaria e l’informativa di sostenibilità, nel tentativo di fornire un'immagine completa dell’azienda. Lo scopo è quello di fornire un’informazione che sia materiale per il maggior numero possibile di stakeholder, che quindi potranno utilizzarla nei loro processi decisionali. Nella prima parte introduttiva

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Toninato, Lisa <1991&gt. "Integrated Reporting e rappresentazione del Business Model: un'analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/7233.

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L’argomento della tesi è orientato all’analisi del Business Model nella prospettiva dell’Integrated Reporting, sistema evoluto di rendicontazione che unisce in modo sinergico l’informativa sulle performance finanziarie e non finanziarie delle organizzazioni. Il report integrato mette in luce la capacità delle aziende di generare valore sostenibile in futuro e nasce dall’esigenza di informare in modo esaustivo e trasparente una pluralità di soggetti (stakeholder) ai fini di un miglioramento delle strategie, dei processi decisionali e delle performance aziendali. Nella prima parte della trattazi

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Galiazzo, Giulia <1992&gt. "Integrated reporting ed internal audit: insieme per creare valore." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12184.

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L'elaborato tratta inizialmente dell'evoluzione della responsabilità sociale d'impresa fino ad arrivare alla creazione dell'integrated reporting. Si passa poi all'analisi di questo nuovo sistema di rendicontazione, attraverso lo studio del Framework internazionale e della nuova normativa italiana per quanto riguarda il trattamento delle informazioni non finanziarie. Nel secondo capitolo, invece, si cerca di spiegare la rilevanza dell'internal audit nelle imprese, mostrando il processo che porta alla creazione di valore. Infine, nell’ultimo capitolo si analizza il rapporto tra IR ed internal

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Tinebra, Nicolo' <1994&gt. "Integrated Reporting ed Earnings Calls: Circolo Virtuoso o Benchmarking?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16458.

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La precedente letteratura sull’Integrated Reporting (IR) ha messo in risalto l’importanza dell’adozione dell’(IR) da parte delle aziende, strumento in grado di offrire una buona visione di breve, medio e lungo periodo, e che permette di migliorare la precisione degli analisti sulle previsioni effettuate sugli utili. Questa tesi contribuisce a questa linea di ricerca indagando sul reale utilizzo di questo strumento di reportistica su due campioni di imprese: quelle che già adottano l’IR e quelle che ancora non lo adottano. È stato verificato se le informazioni contenute nell’IR siano utilizzate

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21

Appiagyei, Kwadjo. "Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2020. https://ro.ecu.edu.au/theses/2378.

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over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR ha

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Kalousek, Michal. "Integrovaný reporting v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192842.

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This paper deals with integrated reporting and its use in practice. The theoretical part consists of three areas. The first deals with the development of the corporate reporting from the 16th century to the present day and is further divided into periods of financial reporting, non-financial reporting and history of integrated reporting. Integrated reporting was created as a response to the increasing volume of corporate reports and the related reduction of their informative value. The second area deals with the presentation of the results of three studies that dealt with the application of in

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Melnychenko, Oleksandr, and Ruslan Kostyrko. "Integrated reporting - a tool for the companies’ responsible operation maintenance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54616.

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1. Sustainability Reporting Guidelines URL: https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf<br>It has been specified that changes in the corporate governance paradigm and the interests of stakeholders determine the transformation of corporate reporting. The roadmaps for solving the problem of integrated reporting generation and analysis for the purposes of different users’ information requests were offered.

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Trojetto, Luca <1989&gt. "Integrated Reporting: analisi empirica delle società aderenti al Pilot Programme." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6775.

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CERIONI, EVA. "Il ruolo dell'integrated reporting nell'economia dell'impresa: un'analisi empirica." Doctoral thesis, Università Politecnica delle Marche, 2018. http://hdl.handle.net/11566/252845.

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Il reporting aziendale ha subito molti cambiamenti. Gli stakeholder, soprattutto, mutano le loro esigenze ed esternano le loro svariate richieste di informazioni così da costringere le aziende a ripensare le loro pratiche di reportistica esterna. Recenti studi forniscono sostegno per la posizione che la tradizionale relazione annuale non fornisce più conoscenze adeguate sulle attività e sul valore creato dalla società per i suoi stakeholder. In risposta a questo sviluppo, nasce l’Integrated Reporting, uno strumento in grado di fornire una visione olistica sulla capacità della società di creare

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Donkor, Augustine. "Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2432.

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There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to overcome the existing limitations of corporate reporting and to promote the disclosure of forward-looking information. However, there are heightened concerns about the reliability of IR and appropriateness of existing assurance mechanisms for current trends in corporate reporting practice. Therefore,

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Nkosi, Jabulani Elias. "Going green: the impact of integrated sustainability reporting within JSE companies." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/9129.

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The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability repor

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Schulz, Nathalie, and Frida Burenius. "Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29967.

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Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate repo

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Tol, Rick, Tuba Atabey, and Kerstin Antonsson. "Integrated Reporting <IR> Framework - a strategic move to sustainability?" Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18392.

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Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report c

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Carlucci, Assunta <1989&gt. "Integrated reporting: analisi empirica delle aziende aderenti al progetto pilota dell’IIRC." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8103.

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La tesi tratta il tema dell’Integrated reporting, ossia un nuovo strumento di rendicontazione e di informativa aziendale che riunisce in un unico documento l’informativa economico-finanziaria e l’informativa di sostenibilità. La prima parte introduttiva della tesi espone il concetto di sostenibilità e l'importanza della Corporate Social Responsibility. Procede successivamente un'analisi dettagliata sull’Integrated Reporting prestando attenzione ai principi guida; ai contenuti ed infine i suoi vantaggi competitivi. Nella seconda parte del lavoro vengono analizzati i report di aziende aderenti a

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Hindley, Adorita Tertia. "Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8701.

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In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement

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Marx, B., and der Watt A. Van. "Sustainability and integrated reporting : an analysis of the audit committee's oversight role." Journal for New Generation Sciences, Vol 9, Issue 2: Central University of Technology, Free State, Bloemfontein, 2011. http://hdl.handle.net/11462/588.

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Published Article<br>Sustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. Companies are also expected to behave, and be seen to behave, as responsible corporate citizens that is, as protecting, enhancing and investing in the wellbeing of the economy, society and the natural environment in which they do business. Accordingly the need exists for accurate, reliable and credible stakeholder reporting by organisations on their economic, social and environmental

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Senne, Lebogang. "The value creation of integrated reporting : a stakeholder perspective and organisational performance." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64925.

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Since its inception, the integrated reporting framework has been the subject of much debate within accounting and sustainability literature, more so in regards to its value creation for stakeholders, other than providers of capital. The purpose of the research was to answer the question of whether this framework lived up to the contentions by its proponents as being beneficial to all stakeholders as well as to determine if compliance results in positive economic consequences for organisations. Focusing on the JSE banking sector, the research, which was quantitative in nature, was conducted t

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Barkhuizen, Madelein. "The contribution of Integrated Reporting to social and environmental accountability and sustainability." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52270.

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This study was aimed at determining the contribution of integrated reporting to social and environmental accountability and sustainability. Current business and economic challenges include job-creation, addressing inequality and poverty and ensuring that future generations can prosper on earth. Businesses have to accept their responsibility of ensuring a sustainable future. Inasmuch as integrated reports are the visible part of an organisation s strategy, thinking and decision-making regarding various sustainability issues, it has become compulsory for companies listed on the Johannesburg Stoc

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Doimi, Anna <1991&gt. "Integrated Reporting ed Enterprise Risk Management. Analisi delle performance nello scenario Europeo." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7795.

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Questa tesi mira ad investigare le relazioni esistenti tra l’Integrated Reporting e l’utilizzo dei modelli di Enterprise Risk Management. Il primo e secondo capitolo approfondiscono le tematiche recenti sull’Integrated Reporting e sulle pratiche di gestione integrata del rischio, accumunate da una visione olistica dell’azienda. Il terzo capitolo si concentrerà invece su un’analisi empirica per indagare se sussistono delle relazioni tra questi due aspetti. Lo studio si focalizzerà in particolare sullo scenario Europeo confrontando le aziende Europee partecipati al Pilot Programme dell’IIRC con

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Elmaghrabi, Mohamed E. L. "The institutionalisation of integrated reporting : an exploration of adoption, sustainability embeddedness and decoupling." Thesis, University of Stirling, 2014. http://hdl.handle.net/1893/21402.

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The thesis conveys three discrete, yet interconnected, studies embracing issues revolving around the exploration of integrated reporting adoption and embeddedness using an institutional theory lens. Integrated reporting can be described as ‘a holistic and integrated representation of the company’s performance in terms of both its finance and its sustainability’ (King III, 2009, p. 54). The first study explores the mimetic, normative and regulative institutional factors, at both an organisational field (meso) and country (macro) levels, affecting the adoption of integrated reporting. Moreover,

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Cokley, John D., and n/a. "The Application of in situ Digital Networks to News Reporting and Delivery." Griffith University. School of Arts, Media and Culture, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060731.174040.

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The development of digital networks has allowed the largest news media organisations to consolidate and centralise their publishing businesses in flourishing capital-city markets. This has resulted in a withdrawal from other less-viable markets, especially those which are geographically remote, and the subsequent emergence of the 'digital divide' with its attendant negative effects. This thesis proposes that the combination of technologies, theories and processes which has brought about the 'digital divide' can now be realigned to reverse those negative effects, and to enhance the possibility

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Cokley, John D. "The Application of in situ Digital Networks to News Reporting and Delivery." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365482.

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The development of digital networks has allowed the largest news media organisations to consolidate and centralise their publishing businesses in flourishing capital-city markets. This has resulted in a withdrawal from other less-viable markets, especially those which are geographically remote, and the subsequent emergence of the 'digital divide' with its attendant negative effects. This thesis proposes that the combination of technologies, theories and processes which has brought about the 'digital divide' can now be realigned to reverse those negative effects, and to enhance the possibility

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Ohlson, de Fine Tammy-Lee. "Private sector communication of non-financial information : critical insight into investor expectation." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25624.

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Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investm

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BONTEMPI, JESSICA. "La progettazione e l'implementazione dell'Integrated Reporting per la misurazione della performance. Il caso Loccioni." Doctoral thesis, Università Politecnica delle Marche, 2017. http://hdl.handle.net/11566/245433.

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L’Integrated Reporting (IR), pur nascendo come strumento di reporting per l’esterno, è considerato da alcuni autori utile anche per finalità interne-gestionali in quanto, attraverso il concetto di pensiero integrato, permette di rappresentare le connessioni tra le diverse informazioni, stimolando una maggiore consapevolezza nella definizione della strategia e delle azioni, considerandone gli effetti sia nel breve, sia nel lungo termine, promuovendo così un approccio più olistico nella gestione aziendale. Questa tesi, attraverso uno studio di caso interventista, esplora il processo di progetta

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Gürtürk, Anil [Verfasser]. "Integrated reporting and sustainability-related assurance : Effects, current practice and future directions / Anil Gürtürk." Kassel : Kassel University Press, 2017. http://d-nb.info/1130663671/34.

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Dube, Vusumuzi. "The association between integrated reporting and company financial performance : a graphical time-series approach." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64840.

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This aim of this research is to examine the association between integrated reports and company financial performance in the context of the mandatory introduction of integrated reporting on the Johannesburg Stock Exchange. The focus of this research was ascertain whether the differences in the quality of integrated reports will be associated with share returns. Empirical studies conducted on this emerging field of company disclosure pointed to an association between the differences in the quality of integrated reports and share returns. The research employed the investment style engine analysis

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Louw, Marike. "The contribution of risk governance and disclosure in integrated annual reporting to risk management." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59854.

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This research was conducted with the aim in determining if risk governance and risk disclosures in integrated reports contribute to risk management and show improvement year on year. The volatile and challenging operating environments that organisations currently operate in has placed significant pressure on organisations assure stakeholders of their ability to create and maintain value, despite the risk of unknown events and circumstances. Integrated annual reports provide a means for organisations to communicate to stakeholders about their commitment to risk management and risk governance th

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Okwuosa, Innocent. "Exploring integrated reporting : accountant's understanding and sell-side analysts' and fund managers' information use." Thesis, University of Reading, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701796.

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Integrated reporting has emerged at a point where corporate reporting has been criticised for evolving into a separate sustainability and financial reporting aiming to integrate both. Academic research on it point to a complexity both in its meaning and aims, trying to transcend two reporting worlds seen as incompatible and at different stages of their institutionalisation and development. Yet, its promoters aim at information for providers of financial capital to aid capital allocation decision making. This has been criticised by social and environmental accounting academics. Employing a qual

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Dahms, Derick. "Investigating the relevance of selected aspects of integrated reporting in the banking industry / Derick Dahms." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8661.

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The relevance and reliability of annual financial reports as a basis for making decisions about an organisation came in dispute after a series of corporate collapses. Sustainability reports have similarly suffered weaknesses and stakeholders are unable to form a comprehensive picture of an organisation’s performance and its ability to create and sustain value. Integrated reporting incorporates concise and material information from financial statements and the sustainability report and other sources to enable stakeholders to evaluate the organisation’s performance and to make an informed asses

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Ncemane, Zuko. "Development of a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/11265.

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Purpose – The purpose of this case study research was to develop a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies. Design/Methodology/Approach – The goal of this case study research was to understand how and why integrated reports are prepared, to develop a theoretical model of integrated reporting for JSE listed companies through literature review and analysis of published integrated reports. In addition, to investigate the perceived success of integrated reporting by examining its requirements, objectives, enforceability and implications to t

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Kihlström, Anne, and Klara-Lotta Larsson. "Integrating Sustainability : A study of consultants’ translation of the Integrated Reporting framework in a Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255942.

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The present study examines how legitimacy is created in consultants’ translation of the Integrated Reporting (IR) framework in a Swedish context. The aim was to understand which logics from the sociology of worth (SOW) the consultants’ translation of the IR framework will build on in making it a legitimate practice in a Swedish context. The study employed three aspects presented by Patriotta et al. (2011), where actors provide justifications in order to attain legitimacy, to describe the translation process. Boltanski and Thévenot’s SOW was applied to discern what logics that were present and

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Kussaba, Cristiane Tiemi. "Análise dos elementos de conteúdo do relato integrado: Itaú Unibanco e Natura - 2013 e 2014." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-05022016-114515/.

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O Relato Integrado é a estrutura de divulgação que reúne informações financeiras, ambientais, sociais e de governança em um formato claro, conciso, consistente e comparável, de modo a entender o processo de geração de valor da organização ao longo do tempo. Em 2011, diversas organizações aderiram ao Projeto Piloto do IIRC e, em 2013, foi lançada a Estrutura Conceitual para Relato Integrado, que tem sido referência para a geração do mesmo. O objetivo geral deste trabalho é verificar de que forma algumas empresas participantes deste Projeto Piloto do IIRC divulgaram os elementos de conteúdo prop

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Phaswana, Malilimalo. "DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/29996.

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This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in

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Nishimoto, Keiko. "Value creation over time: the application of IIRC integrated reporting framework to demonstrate the value of MICE business." Kyoto University, 2020. http://hdl.handle.net/2433/259085.

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