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.
Part 1: Frameworks, concepts and state of the art a multidisciplinary
perspective.- Chapter 1: Remarks on the scope and deployment of integrated
thinking in business firms.- Chapter 2 - Integrated Thinking, a challenge for
accounting?.- Chapter 3: Measuring sustainable performance: towards
integrated reporting.
Chapter 4: Towards a Preventive Approach for
Sustainable Finance and Integrated Reporting.- Chapter 5: Energy crisis:
global issues, local values as integrated thinking premise.- Part II:
Practices and perceptions of Integrated Thinking insights form various
industries and stakeholders.
Chapter 6: Integrated Thinking at Generali -
Illustration of An Effective Pull Approach.- Chapter 7: Integrated Thinking
at ABN AMRO - An Illustration of An Effective Push Approach.- Chapter
8: Integrated Thinking in a Listed South Africa Company - Illustration of a
Push/Hard Approach.
Chapter 9: Integrated Thinking: A Discussion With a
Former IIRC Strategic Senior Executive.- Chapter 10: Challenges in
Transitioning to Integrated Thinking in Nonprofits: An Empirical
Study.- Chapter 11: Circulating best practices when Integrated Thinking
gets on the podium.- Chapter 12: Promoting Integrated Teaching and Critical
Thinking for Remodelling Financial Curricula: The way forward to Exposing the
Hidden Causes of Financial Volatility.- Part III: Concluding Remarks -
Bridging the Gap.- Chapter 13: Integrated Thinking: bridging the gap between
theory and practice.
Sabrina Roszak specializes in finance and accounting at SKEMA Business School, with more than 13 years of business experience with both consultancy firms and large companies. She is the Associate Dean of the Academy Digitalization. Her research interests focus on corporate reporting with a particular interest in integrated reporting.
Raluca Sandu is an expert in accounting and performance management at SKEMA Business School where she also serves as the Dean of Faculty. She is co-chairing the Accounting History thematic group of the French-speaking Accounting Association, and is a member of various professional and academic associations in accounting. Her main research interests are in geopolitics of accounting.
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