6533b857fe1ef96bd12b5031

RESEARCH PRODUCT

The Connectivity of Information for the Integrated Reporting

Sergio Paternostro

subject

Process managementSettore SECS-P/07 - Economia AziendaleAction (philosophy)Computer scienceProcess (engineering)Corporate governanceIntegrated reporting connectivity reportCash flowIntegrated reportingAffect (psychology)Integrative thinkingIntellectual capital

description

The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes three different approaches to the construction of an Integrated Report, also providing examples to illustrate the main features of each approach. Then, the chapter suggests the need to further explore the role of connectivity for a global and integrated reporting system.

yearjournalcountryeditionlanguage
2013-01-01
https://doi.org/10.1007/978-3-319-02168-3_4