Corporate communication has increasingly attracted researchers’ interest, with an increase of research traditions and theories adopted. Among the different principles and theories through which integrated reporting (IR) can be explored, the present chapter focuses on the principle of connectivity. As a central principle that shapes IR, connectivity of information is reinterpreted in this chapter through a tripartite approach. Since our approach differs from the definition provided within the International Integrated Reporting Framework (“IIRC Framework”), in this chapter, connectivity is renamed as connectiveness. This chapter illustrates how organisations can strengthen their communication by putting into practice one of the six “IIRC Framework” guiding principles, connectivity of information, and by integrating their IR approach with other forms of stakeholders’ interaction.

Integrated reporting and connectivity: exploring connectiveness

Eleonora Masiero;Carlo Bagnoli;Chiara Mio;Maurizio Massaro
2020

Abstract

Corporate communication has increasingly attracted researchers’ interest, with an increase of research traditions and theories adopted. Among the different principles and theories through which integrated reporting (IR) can be explored, the present chapter focuses on the principle of connectivity. As a central principle that shapes IR, connectivity of information is reinterpreted in this chapter through a tripartite approach. Since our approach differs from the definition provided within the International Integrated Reporting Framework (“IIRC Framework”), in this chapter, connectivity is renamed as connectiveness. This chapter illustrates how organisations can strengthen their communication by putting into practice one of the six “IIRC Framework” guiding principles, connectivity of information, and by integrating their IR approach with other forms of stakeholders’ interaction.
The Routledge Handbook of Integrated Reporting
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10278/3727369
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