Integrated Reporting

Chiara Mio is a Professor at Ca' Foscari University, Venice, Italy. Professor Mio teaches corporate reporting, management control in international firms and sustainability management. She is the chair of the board at FriulAdria Bank, Italy, and she is chair of ESG (environmental social governance) Reporting Task Force at FEE (Federations des Experts-Comptables Europeens, Belgium). Her research interests include sustainability, management accounting and integrated reporting. She has previously published Towards a Sustainable University: The Ca'Foscari Experience with Palgrave Macmillan (2012).

1. Integrated Reporting: The IIRC Framework

Chiara Mio



2. Strategy and Business Model in Integrated Reporting

Marco Vedovato



3. Value creation - A core concept of Integrated Reporting

Axel Haller



4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin



5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim



6. Integrated Reporting: when, why and how did it happen?

Jose Roberto Kassai and Nelson Carvalho



7. Integrated Report: the cases of Itau Unibanco Holding S/A and of Natura Cosmeticos S/A

Alvaro Ricardino Filho and Nelson Carvalho



8. The influence of institutional investors on companies' disclosure

Marco Fasan

sp;< 9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo



10. Institutional determinants of IR disclosure quality

Marco Fasan, Carlo Marcon and Chiara Mio



11. Enterprise Risk Management and Integrated Reporting: is there a synergism?

Giorgio S. Bertinetti and Gloria Gardenal



12. The Integrated Report and the conference calls content

Elisa Cavezzali, Nazim Hussain and Ugo Rigoni



13. The Relationship between Integrated Reporting and Cost of Capital

Nelson Carvalho and Fernando Dal-Ri Murcia



14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

Roger Simnett, Shan Zhou and Hien Hoang



15. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan