Title :

Is Integrated Thinking the new accounting revolution?

Author(s) :

Alphonse, Pascal [Auteur]
Lille University Management Lab - ULR 4999 [LUMEN]
Romon, Frederic [Auteur]
Lille University Management Lab - ULR 4999 [LUMEN]

Scientific editor(s) :

Sabrina Roszak
Raluca Sandu

Book title :

Integrated Thinking for Long-Term Value Creation: A Multidisciplinary Reporting Approach in a Globalized World

Publisher :

Palgrave Studies in Accounting and Finance Practice

Publication date :

2024-09-04

ISBN :

‎ 978-3031582721

English abstract : [en]

This book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the ...
Show more >This book, structured in two parts, gives a 360-degree view on integrated thinking, the foundation of integrated reporting, a rising trend in corporate reporting practice. This topic is particularly interesting in the context of new regulatory landscape, such as the Corporate Sustainability Reporting Directive (CSRD) in the EU (shaped by EFRAG's developments), alongside the IFRS Foundation's efforts towards global sustainability standards, both of which are shaping contemporary debates on sustainable value creation. The first part builds a framework for integrated thinking in a multidisciplinary perspective while the second part revises the framework in the light of practices, by bridging the gap with research findings in this field to date. The book concludes with the current shift of paradigm, and the need to address managerial questions in their complexity, building on knowledge across different specialized disciplines. The book will be of specific interest to accounting and finance teams and professional accounting bodies alongside those teaching or doing research within the fields of finance and accounting.Show less >

Language :

Anglais

Audience :

Internationale

Popular science :

Oui

Collections :

• Lille University Management Lab (LUMEN) - ULR 4999

Source :

Harvested from HAL

Submission date :

2024-06-05T23:49:40Z