Implementing Integrated Reporting

This book investigates how the relatively recent phenomenon of integrated reporting (IR) works in practice, in order to assess whether it could eventually become the corporate reporting norm as the International Integrated Reporting Council (IIRC) advocates. After introducing this emerging field, it presents two detailed case studies of organizations that have embarked on the path toward IR. The first case study concerns an Italian high-tech company operating in the aerospace and defense sector, while the second involves a multinational company operating in the oil and gas industries. The case studies cast new light on the transition toward integrated thinking and the dynamics through which IR may evolve to become an established practice within organizations. It also reviews the literature, revealing that much previous research has adopted a top-down, rather than a critical bottom-up approach based on the effective implementation of IR. As a consequence, the case studies presented offer a "soft view" on how the two organizations have implemented (or prepared to implement) IR in practice, and the journeys that they made in the process. Given its depth of coverage, the book is of interest to the IIRC academic community, participants in IR networks, and all those interested in this field.