Abstract
Integrated reporting is the new corporate reporting tool that includes financial and non-financial information in a single document. Although some studies describe the potential benefits of integrated reporting, this practice is still not widespread. One of the reasons for the limited diffusion is linked to the absence of empirical evidence that demonstrates the actual concreteness of these benefits for organizations that decide to adopt integrated reporting. This study analyses the process of adopting integrated reporting and the benefits associated with it through a case study. In particular, the case of Generali Group is analysed in the aim of highlighting the adoption path and the effects deriving from the implementation of integrated reporting in a context like the Italian one, still not very attentive to these issues. The findings show how the implementation of integrated reporting has been the result of a clear desire of top management and that the adoption of this practice has had a decidedly positive impact both from an internal and external point of view.
Highlights
Integrated reporting is an innovative and effective reporting tool that includes financial and non-financial information
The stakeholder engagement activity benefited from the adoption of integrated reporting
Generali's approach to integrated reporting began in 2011, when it was included in the official IIRC pilot programme, which culminated with the publication of the first integrated report in 2013
Summary
Integrated reporting is an innovative and effective reporting tool that includes financial and non-financial information. Most of the studies in the literature provide theoretical models aimed at explaining the benefits and problems related to integrated reporting or, alternatively, econometric models focused mainly on the identification of the determinants and consequences of integrated reporting. These studies are not able to provide empirical evidence regarding the process of approaching integrated reporting and the advantages connected to the adoption of this practice.
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
