In recent years, risk management has acquired increasing relevance within the organizational realm. Although the Integrated Reporting Framework includes 'risk' as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.
|Titolo della pubblicazione ospite||Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability|
|Numero di pagine||12|
|Stato di pubblicazione||Published - 2013|
All Science Journal Classification (ASJC) codes
- Economics, Econometrics and Finance(all)
- Business, Management and Accounting(all)