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Integrated reporting: a new approach or a change of label?

  • Autori: Paternostro S; Quarchioni S
  • Anno di pubblicazione: 2014
  • Tipologia: Contributo in atti di convegno pubblicato in volume
  • Parole Chiave: Integrated reporting; annual report; sustainability report
  • OA Link:


The aim of this paper is to provide insights into the early stage development of integrated reporting (IR). In particular, its purpose is to investigate whether it might represent a real new mode of corporate reporting or just a way to strengthen other financial and sustainability reports. The paper argues that connectivity of information is crucial to this distinction. Based on previous studies on corporate disclosure and on new research perspectives on IR, this paper shows the preliminary findings of a content analysis of the reports of a selected sample of companies. The first results that should be further researched highlight that more efforts need to be taken to shift IR from the traditional focus of annual financial reporting