Integrated Reporting

Part I. Introduction

1. Towards Integrated Reporting: Concepts, Elements and Principles
Cristiano Busco, Mark L. Frigo, Paolo Quattrone, Angelo Riccaboni

Part II. Review of Key Principles, Concepts and Elements for Integrated Reporting

2. What Is Sustainability? A Review of the Concept and Its Applications
Elena Giovannoni, Giacomo Fabietti

3. Annual Reports, Sustainability Reports and Integrated Reports: Trends in Corporate Disclosure
Marco Fasan

4. The Connectivity of Information for the Integrated Reporting
Sergio Paternostro

5. Materiality and Assurance: Building the Link
Chiara Mio

6. Stakeholder Engagement
Leonardo Rinaldi

7. “Integrating” Business Model and Strategy
Federico Barnabè, Maria Cleofe Giorgino

8. Performance Measurement and Capitals
Monica Bartolini, Fabio Santini, Riccardo Silvi

9. Integrated Reporting and Value-Based Cost Management: A Natural Union
Carol J. McNair-Connolly, Riccardo Silvi, Monica Bartolini

10. Approaching Risk Management from a New Integrated Perspective
Sonia Quarchioni, Francesca Trovarelli

11. The Relationship Between Multinational Enterprises and Territory in the Integrated Reporting
Christian Cavazzoni, Francesco Orlandi

12. Towards Integrated Reporting in the Public Sector
Luca Bartocci, Francesca Picciaia

Part III. Towards Integrated Reporting: Cases and Best Practices

13. The Case of Eni
Domenica Donato, Raffaella Bordogna, Cristiano Busco

14. The Case of Enel
Chiara Mio, Marco Fasan

15. The Case of Vodacom Group
Fabrizio Granà, Libero Mario Mari

16. The Case of Smithfield Foods
Loredana G. Smaldore, Christian Cavazzoni

17. The Case of Monnalisa
Cristiano Busco, Maria Pia Maraghini, Sara Tommasiello

18. The Case of Eskom
Fabrizio Granà, Francesca Ceccacci

19. The Case of HERA
Pasquale Ruggiero, Patrizio Monfardini

20. The Case of the Auditor-General of South Africa
Luca Bartocci, Francesca Picciaia

Nyckelord: Economics/Management Science, Accounting/Auditing, Non-Profit Enterprises/Corporate Social Responsibility, Business Taxation/Tax Law, Ethics