Laura Girella Libri

The book explores the relationship between corporate board composition and the decision to adopt integrated reporting, examining how board characteristics influence both this decision and the financial performance of companies. It delves into the dynamics of governance and accountability, providing insights into the potential impact of board diversity and structure on corporate transparency and success.

The book explores how an organization's reporting boundaries reflect its business model values. It reviews guidelines from key international organizations, including the IASB, GRI, and SASB, and analyzes their impact on financial and non-financial reporting. By contributing to the evolution of reporting theory and practice, this work is particularly relevant for advanced students, researchers, practitioners, and policymakers interested in the future of organizational reporting.

The aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance.