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The Connectivity of Information for the Integrated Reporting

In: Integrated Reporting

Author

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  • Sergio Paternostro

    (University of Palermo)

Abstract

The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes three different approaches to the construction of an Integrated Report, also providing examples to illustrate the main features of each approach. Then, the chapter suggests the need to further explore the role of connectivity for a global and integrated reporting system.

Suggested Citation

  • Sergio Paternostro, 2013. "The Connectivity of Information for the Integrated Reporting," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 4, pages 59-77, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_4
    DOI: 10.1007/978-3-319-02168-3_4
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    Citations

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    Cited by:

    1. Alberto Incollingo & Michela Bianchi, 2016. "The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 55-78.
    2. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    3. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
    4. Delphine Gibassier & Jonathan Maurice & Charles H. Cho, 2018. "Guest editorial introduction," Post-Print hal-01875786, HAL.
    5. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    6. Obeng, Victoria A. & Ahmed, Kamran & Miglani, Seema, 2020. "Integrated reporting and earnings quality: The moderating effect of agency costs," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).

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