Corporate Reporting Systems

state of the art and future challenges


Maria Chiara Demartini
Professor of Business Administration,
University  of Pavia

Valentina Beretta
University  of Pavia


Corporate reporting, today, is no more limited to the disclosure of financial information of corporate activity. Indeed, by issuing non-financial reports, companies seek to inform a wider range of stakeholders about environmental, social and governance (ESG) performance.

Among the different alternative frameworks proposed, Integrated Reporting (IR) emerged as a critical practice for the value and relevance of corporate disclosure, since it provides a link between financial and non-financial capitals.

Accounting literature indetifies several paths for further research.

This track seeks to further debate and discuss the corporate reporting practices developed in the last years. It calls for contributions from scholars  exploring how the integrating thinking proposed by the IR can be effectively implemented at local, national and global level.

In particular, within the general scope of the Symposium 2019, the track aims to investigate how a shared and common framework for corporate reporting can mitigate the national differences across countries.

Topics include (but are not limited to):  

- Environmental, social and governmental disclosure (ESG); 

- Non-financial disclosure;

- CSR Reporting;

- Integrated thinking strategy;

- Integrated Reporting;

- IIRC Framework;

- IR assurance;

- Quality of IR.