Integrated Reporting
Chiara Mio
Marco Fasan
(Università Ca’ Foscari, Venezia)
Lo scopo del reporting
the main purpose of Annual Reports is to provide
relevant information to investors in order to allow them
to make informed economic decisions (see IAS 1
Revised)
VALUE RELEVANCE
(Barth et al. , 2011)
Rilevanza degli intangible assets
AR main features
SR main features
La Comunicazione esterna
INTEGRATED REPORTING
•
L’International Integrated Reporting Council è una “global coalition of
regulators, investors, companies, standard setters”
•
In 2013: consultation draft of the <IR> Framework
Integrated Reporting
“An integrated report is a concise communication
about how an organization’s strategy,
governance, performance and prospects, in the
context of its external environment, lead to the
creation of value over the short, medium and
long term.”
(IIRC, 2014, p.8)
IR main features
I capitali
La creazione di valore
Il perimetro del report
Integrated reporting
External reportng
Investitori, stakeholders
Internal reporting
Managers, decision making