Abstract

What is integrated reporting? Why is this new type of business reporting spreading so fast? Its capacity to overcome the limits of traditional reporting tools and to foster the absorption of integrated business are surely among its main success factors. However, all this clashes against the difficulties firms have in terms of methodology, organization and, last but not least, culture. The article distinguishes between the concept of report and integrated reporting and describes the main benefits connected to the implementation of this new reporting approach, with particular reference to the principles and content of the International Integrated Reporting Council (IIRC) Framework, whose principles and content are described. The article also provides an overview of the main issues and weak points of the platform presented, whose analysis highlights specific directions for the Framework and integrated Reporting in general.