The purpose of this chapter is to shed light on the guiding principle of connectivityof information which the Integrated Reporting Framework presents as away of translating the integrated thinking into action. In doing so, the chaptermoves from the analysis of the main reports that are a source of information forIntegrated Reporting, defining them as “partial” reports because they representonly a part of the comprehensive value creation story. The ways in which thesereports are aggregated and/or integrated during the process of construction of anIntegrated Report have the potential to affect the level of connectivity ofinformation. In addressing these issues, the chapter proposes three differentapproaches to the construction of an Integrated Report, also providing examplesto illustrate the main features of each approach. Then, the chapter suggests theneed to further explore the role of connectivity for a global and integratedreporting system.
|Titolo della pubblicazione ospite||Integrated Reporting. Concepts and Cases that Redefine Corporate Accountability|
|Numero di pagine||19|
|Stato di pubblicazione||Published - 2013|
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